CLA-2-63:OT:RR:NC:N3:351
Mr. Andre Sims Costco Wholesale
999 Lake Dr.
Issaquah, WA 98027 RE: The tariff classification of a textile bin from China Dear Mr. Sims: In your letter dated February 26, 2020, you requested a tariff classification ruling. Your letter was accompanied by a 2-pc set sample. The sample will be retained by this office.
The submitted sample, item# 1368498, described as “Polyester Rope Bins 2-pc,” consists of two open top bins constructed from a tubular braid with a core. The braid is composed of four parallel yarns of 70 percent polyester and 30 percent cotton interlaced around a core of 100 percent polyester, folded, non-woven fabric. The bin is formed by coiling the tubular braid in an oval fashion and sewing each layer together. The bins are used for storage and carrying of household items and feature two slit handles on either side for ease in carrying and maneuvering. The large bin measures 15 x 15 x 11 inches and small rope bin measures 12 x 12 x 9 inches. The bins are also foldable for easy storage when not in use.
The applicable subheading for item# 1368498, “Polyester Rope Bins 2-pc,” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up textile articles, including dress patterns: Other: Other: Other: Other: 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 subheadings 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division