CLA-2-56:OT:RR:NC:N2:350
Erika Kane
Cypress Import Brokerage
6651 Gate Parkway Jacksonville, FL 32256
RE: The tariff classification of a stretcher blanket from China
Dear Ms. Kane:
In your letter dated August 22, 2023, you requested a tariff classification ruling on behalf of your client, Cypress Medical Products. A sample was provided upon request and sent for laboratory analysis.
The subject merchandise is described in your letter as a gray stretcher blanket, item 16-10224, measuring 40” x 80” and comprised of 100 percent polyester with edges that are unfinished/unhemmed. In email correspondence subsequent to your initial request, you indicated that the polyester is of staple fibers. Further, U.S. Customs & Border Protection laboratory analysis has determined that the stretcher blanket is of nonwoven construction and weighs 148.5 g/m2.
In your letter, you suggest the stretcher blanket be classified in subheading 5602.29.0000, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Felt, whether or not impregnated, coated, covered or laminated: Other felt, not impregnated, coated, covered or laminated: Of other textile materials.” However, based on laboratory analysis, the item was determined to be of nonwoven construction and not felt construction, therefore heading 5602 is precluded.
The applicable subheading for the stretcher blanket, item 16-10224, will be 5603.93.0090, HTSUS, which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 70 g/m2 but not more than 150 g/m2: Other.” The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5603.93.0090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading and 5603.93.0090, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (“CFR”), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (“CBP”) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 CFR Part 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, please contact National Import Specialist Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division