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

Mr. Sudheer Chikkere
Ecoiria LLC
60 Parkridge Drive #7
San Francisco, CA 94131

RE: The tariff classification of coconut fiber fabric flower pot liners from Sri Lanka

Dear Mr. Chikkere:

In your letter dated June 13, 2013, you requested a tariff classification ruling. You submitted pictures of flower pot liners made from a nonwoven fabric composed of coir (coconut) fibers. The fibers have been dried then layered to the desired thickness, with each layer being sprayed with latex. The layers are then needled and compressed. This process of needling and use of chemical and mechanical bonding forms a nonwoven textile fabric for tariff classification purposes. The textile fabric is then cut into various shapes and these shapes are pressed into a mold that forms the completed flower pot liner.

The applicable subheading for the textile coconut fiber fabric flower pot liners 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.

Articles classifiable under subheading 6307.90.9889, HTSUS, which are products of Sri Lanka, are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP.”

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 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,

Thomas J. Russo
Director
National Commodity Specialist Division