CLA-2-63:OT:RR:NC:N3:351

Ms. Charlotte Chowning
Jasco
10 East Memorial Road
Oklahoma City, OK 73114

RE: The tariff classification of a fabric cord cover from China

Dear Ms. Chowning:

In your letter dated November 28, 2017, you requested a tariff classification ruling. You submitted a sample of an item you call a fabric cord cover. The cord cover is composed from manmade woven fabric. The cord covers measure six feet long and hook-and-loop closures are sewn along the entire length. The cord covers are to be used to encase electrical cords of household items to hide and manage them. The cord covers will be available in several colors identified by item numbers: item 40723-White, item 40728-Brown, item 40729-Black, item 40730 Beige, and item 40731 Gray.

You suggest that the fabric cord covers may be classified in subheading, 5407.42.0030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics. Although your product is made with woven textile fabrics, it is assembled by sewing and it is considered a “made up” article as noted in Section XI, Note 7(f) and will be classified as an article of textile.

The applicable subheading for the fabric cord covers, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 the World Wide Web at https://hts.usitc.gov/current.

The sample will be returned as you 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 Adleasia Lonesome via email at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division