CLA-2-63:OT:RR:NC:N3:349
Ms. Edith Tolchin
EGT Global Trading
P.O. Box 5660
Hillsborough, NJ 08844
RE: The tariff classification of a bed organizer from China
Dear Ms. Tolchin:
In your letter dated August 30, 2012 you requested a tariff classification ruling on behalf of Martha McNair.
The submitted mock-up sample, identified as “McNair Designer Bed Bag®,” is a type of bed organizer. The item will be made from 60 percent cotton and 40 percent polyester woven fabrics or 60 percent polyester and 40 percent cotton woven fabrics. It is rectangular in shape and designed to fit across the entire width of a bed, covering the top mattress from side to side under the pillows. The organizer has pockets at either side used for the storage of items such as eyeglasses, water bottles, medications, TV remotes, etc. It will be made in four sizes to fit the width of twin, full, queen and king beds.
Although utilitarian this item also serves as a bed covering. As such it is “ejusdem generis” or “of the same kind” of merchandise as the examples listed in heading 6304, HTSUS.
The applicable subheading for the “McNair Designer Bed Bag®” in chief weight cotton will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent ad valorem.
The applicable subheading for the “McNair Designer Bed Bag®” in chief weight polyester will be 6304.93.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division