CLA-2-63:OT:RR:NC:N3 349
Ms. Maribeth Dedmon
Dollar General
100 Mission Ridge Goodlettsville, TN 37072
RE: The tariff classification of dish covers from India
Dear Ms. Dedmon:
In your letter dated January 31, 2023, you requested a tariff classification ruling. In lieu of a sample photographs of the dish covers were provided with your request.
SKU# 36017101 is described as a dish cover 2-pack. The dish covers are made of 100 percent cotton yarn dyed woven fabric. The round covers feature an elasticized edge to allow a snug fit around the dish. Each 2-pack includes two sizes: a small cover measuring 8.25 inches in diameter and a large cover measuring 10.25 inches in diameter. Two different fabric options are offered under this SKU; set one features a red buffalo plaid small cover and a white buffalo plaid large cover while set two depicts snow covered pine trees on a green background on the small cover and a multi-colored plaid on the large cover. The covers are marketed during the Christmas season under the brand “Holiday Style.” The front of the hang tag indicates the brand, price, sizes and “Dish Cover 2 Pack.” The back of the tag indicates the fiber content, care instructions, country of origin, distributor and SKU information. You indicated that no additional marketing information is available for this item.
You state the decorative covers are intended to cover the dishes on a table prior to service to keep dust off and add to or create a festive table décor. Our research indicates that similar items are marketed as “dish and bowl covers” to be used to cover dishes that contain food while being stored or transported. Absent marketing information suggesting the covers are to be used to decorate a table setting, it is our opinion the covers will be used as often, if not more, as a decorative cover over dishes containing food whether on a table, in the kitchen or while transporting.
The applicable subheading for the dish covers, SKU# 36017101, 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.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division