CLA-2-63:OT:RR:NC:N3:349
Mr. Arturo G. Vela, Jr.
AgVela U.S. Customs Brokers
8519 Las Cruces
Laredo, TX 78045
RE: The tariff classification of a mosquito net from Mexico
Dear Mr. Vela:
In your letter dated August 27, 2009 you requested a tariff classification ruling on behalf of Wyla Lace.
The submitted sample is a mosquito net. The net is made from 100 percent polyester warp knit fabric. The fabric is cut and sewn to form the four sides and top of the net. It is designed to hang over a bed using the six fabric tabs and metal rings attached to the top edge. The net is treated with an insecticide.
In your letter you suggest classification of the net under 5608.19.2090, HTSUS, which provides for made up nets. However, Customs and Border Protection has ruled that for an article to be classified in heading 5608 it must be made of a net fabric of heading 5804. As this mosquito net is made from a knit fabric it cannot be classified in heading 5608.
The applicable subheading for the mosquito net will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The general duty rate will be 5.8 percent ad valorem.
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/.
This merchandise may be subject to the requirements of the Federal Insecticide, Fungicide and Rodenticide Act (FIFRA), which are administered by the U.S. Environmental Protection Agency, Office of Pesticide Programs. Information on the Federal Insecticide, Fungicide and Rodenticide Act (FIFRA) can be obtained by contacting the National Pesticide Information Center (NPIC) at 1-800-858-7378, or by visiting the EPA website at www.epa.gov.
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 John Hansen at (646) 733-3043.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division