CLA-2-63:OT:RR:NC:N3:351
Ms. Carey Ng
Taylor Home & Fashions Limited
115 How Ming Street, PO Shau Center, Floor 7
Kwun Tong, Kowloon
Hong Kong
RE: The tariff classification of beach blanket from China
Dear Ms. Ng:
In your letter dated July 8, 2021, you requested a tariff classification ruling. In lieu of samples, photographs of a beach blanket were provided with your request.
Style# TG21002, described as a “beach blanket” is designed and intended to be used at the beach or outdoors, with an umbrella, to sit or lay on while lounging. The beach blanket is composed of 100 percent cotton woven plain weave exterior with terry backing fabric. The exterior fabric is dyed with white, black, pink, blue, and red stripes. The rectangular shaped blanket measures 70 inches in length by 55 inches in width, including 1.5 inches of fringe on both ends. It also features a 2 inch diameter umbrella hole in the center finished with a white 100 percent cotton woven binding and a removable shoulder strap with plastic snaps for portability of the item. The beach blanket measure 14 inches in length by 6 inches in diameter when rolled up.
You have suggested that the beach blanket should be classified under heading 6307.90.8985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made-up articles, including dress patterns: Other: Other: Surgical towels; cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton: Shells for quilts, eiderdowns, comforters and similar articles of cotton: Other: Containing 85 percent or more by weight of cotton.” We disagree. This is not a shell for quilts, eiderdowns, comforters and similar articles of cotton, therefore 6307.90.8985 is not appropriate.
The applicable subheading for the beach blanket will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, 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 6307.90.9891, 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division