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The tariff classification of various household articles from China.
Issued June 12, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A83547 (June 12, 1996)
Tariff classification
HTS codes: 6304.92.0000, 3924.90.5500
Product description
You have submitted two samples. They are a fabric covered, plastic waste basket and a fabric covered cardboard tissue box cover. Both items are covered with a woven fabric made of 52 percent cotton and 48 percent polyester. The essential character of the cardboard tissue box cover is imparted by the fabric component. The essential character of the plastic waste basket is imparted by the plastic component.
CBP rationale
The applicable subheading for the fabric covered plastic waste basket will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The applicable subheading for the cardboard tissue box cover covered with 52 percent cotton and 48 percent polyester woven fabric will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton.
Full text
NY A83547 June 12, 1996 CLA-2-39:RR:NC:TP:343 A83547 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 6304.92.0000 Mr. John H. Qualey Rogers & Brown, Inc. P. O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of various household articles from China. Dear Mr. Qualey: In your letter dated May 8, 1996, on behalf of your client Franco Manufacturing Co., Inc., you requested a classification ruling. You have submitted two samples. They are a fabric covered, plastic waste basket and a fabric covered cardboard tissue box cover. Both items are covered with a woven fabric made of 52 percent cotton and 48 percent polyester. The essential character of the cardboard tissue box cover is imparted by the fabric component. The essential character of the plastic waste basket is imparted by the plastic component. The applicable subheading for the fabric covered plastic waste basket will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The duty rate will be 3.4 percent ad valorem. The applicable subheading for the cardboard tissue box cover covered with 52 percent cotton and 48 percent polyester woven fabric will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 7 percent ad valorem. The cardboard tissue box cover falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 Alice Masterson at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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