C80143 C8 Ruling Active

The tariff classification of a tissue box cover from China.

Issued October 20, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.93.0000

Headings: 6304

Product description

The instant item, identified as style number BR5064 (LV#968U), is a quilted tissue box cover. It is designed to hold a standard tissue box. The cover is made from 65 percent polyester and 35 percent cotton woven fabric with a filler. Quilt stitching extends through all three layers. One side of the cover is printed with a floral design and the other is plain. It is designed to wrap around and enclose a tissue box. The cover is secured by two hook and loop fasteners.

CBP rationale

The applicable subheading for the cover will be 6302.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of man-made fibers.

Full text

NY C80143 October 20, 1997 CLA-2-63:RR:NC:TA:349 C80143 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Ms. Anne Mason Lillian Vernon 543 Main Street New Rochelle, NY 10048 RE: The tariff classification of a tissue box cover from China. Dear Ms. Mason: In your letter dated September 22, 1997 you requested a classification ruling. The instant item, identified as style number BR5064 (LV#968U), is a quilted tissue box cover. It is designed to hold a standard tissue box. The cover is made from 65 percent polyester and 35 percent cotton woven fabric with a filler. Quilt stitching extends through all three layers. One side of the cover is printed with a floral design and the other is plain. It is designed to wrap around and enclose a tissue box. The cover is secured by two hook and loop fasteners. The applicable subheading for the cover will be 6302.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of man-made fibers. The duty rate will be 10.2 percent ad valorem. The tissue box cover falls within textile category designation 666. 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 John Hansen at 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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