CLA-2-63:OT:RR:NC:N3:349
Ms. Carey Ng
Taylor Home & Fashions Limited
7/ FL, PO Shau Center
115 How Ming Street, Kwun Tong
Kowloon, Hong Kong
RE: The tariff classification of a beach chair pocket towel from China
Dear Ms. Ng:
In your letter dated June 25, 2021, you requested a tariff classification ruling. In lieu of samples, photographs of a “Beach Chair Pocket Towel” were provided with your request.
Style number TG21001, described as “Beach Chair Pocket Towel,” is a lounge chair cover. The 29 x 80 inch cover is made from 100 percent cotton, printed, woven terry toweling fabic. The cover is printed with stripes on the sheared face side and has terry loops on the back. It features a 10 x 29 inch pocket on the back that slips over the head portion of a lounge chair to secure it in place and open side pockets measuring 8½ x 12 inches sewn to both sides to store valuables, phones, magazines, sunglasses, sun creams etc. All four edges are hemmed. You state that the cover will be sold in additional printed patterns.
The applicable subheading for style number TG21001, described as “Beach Chair Pocket Towel” 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 rate of duty will be 6.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6304.92.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6304.92.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division