CLA-2-63:OT:RR:NC:N3:351
Ms. Donna Palermo
Mid America Overseas Inc.
11 Commerce Drive
Cranford, NJ 08816
RE: The tariff classification of an ironing board cover from China
Dear Ms. Palermo:
In your letter dated November 14, 2019, you requested a tariff classification ruling on behalf of your client Sysgo Guest Supply LLC.
You submitted a sample of an ironing board cover. The cover is made of an outer layer of woven 100 percent cotton fabric. The middle layer of this product is a layer of 5mm foam, and the final layer is 100 percent brushed cotton fabric. There is an elastic band threaded through the edges, which tighten the cover around the ironing board. The cover is cut to the shape of the ironing board. Samples will be returned.
The applicable subheading for the ironing board cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at
https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division