CLA-2-63:OT:RR:NC:N3:351
Ms. Susan King
Geo S. Bush & Company
825 NE Multnomah Street, Suite 910
Portland, OR 97232
RE: The tariff classification of barbecue grill and outdoor furniture covers from China
Dear Ms. King:
In your letter dated June 25, 2015, you requested a tariff classification ruling on behalf of your client, Fred Meyer Incorporated, d/b/a Kroger.
You submitted photographs of barbecue grill covers. The first barbecue grill cover, item #2718A (sku 99748845), and patio chair cover, item #332735B (sku 07848841), are each composed of an inner layer of woven polyester textile fabric laminated to an outer layer of weather-resistant (polyvinyl chloride) PVC. This construction is considered a textile fabric for tariff purposes.
The grill cover measures 27" in diameter and 18" in height. The bottom edges are finished with an elastic binding for a more secure fit. The outdoor patio chair cover is 33” long by 27” wide and 35” in height. The patio chair cover includes ties along the bottom to keep the cover in place.
Also submitted was a photograph of a PVC barbecue grill cover, item #652142C (sku 21848841), made of 100% unbacked, unsupported PVC sheeting. The grill cover measures 65” long by 21” wide and 42” in height. The cover has binding around the edges. There are also straps with hook and loop closures to keep the grill cover secure.
The applicable subheading for the barbecue grill cover, item #2718A (sku 99748845), and the patio chair cover, item #332735B (sku 078841), 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.
The applicable subheading for the PVC barbecue grill cover, item #652142C (sku 21848841), will be 3924.90.5650, HTSUS, which provides for…other household articles…of plastics: other: other…other. The rate of duty will be 3.4% 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 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 at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division