CLA-2-63:OT:RR:NC:N3:351
James J. Stock
Director of Transportation and Logistics
Q.E.P. Co., Inc.
1001 Broken Sound Parkway NW, Suite A
Boca Raton, FL 33487
RE: The tariff classification of a grout bag from China
Dear Mr. Stock:
In your letter dated Oct. 2, 2008, and an undated follow-up received in our office on Oct. 16, you requested a tariff classification ruling.
The submitted sample is a grout bag. It is a triangle-shaped bag, open at both ends, that measures approximately 8” across the top, tapering to a 1/2" opening at the bottom; it is 22½” long. It is constructed of woven textile fabric that you state is 50% cotton and 50% nylon with a polyvinyl chloride lining. It is designed to be filled with grout that is squeezed out through the bottom between tiles on a tile floor.
The applicable subheading for the grout bag 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% ad valorem.
In your letter you indicated that you believed that the item should be classified under subheading 5903.10.3000, HTSUS, which provides for textile fabrics laminated with plastics, of man-made fibers. While the grout bag is made of such a fabric, it is a made up textile article, noting Note 7(b) to Section XI, HTSUS.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
The sample will be returned as requested.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division