The tariff classification of textile covered tray from India.
Issued October 31, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The submitted samples are textile covered trays. The trays are comprised of printed 100 percent cotton woven fabric which covers cardboard panels and plastic foam. The panels form the sides and bottom of the tray. The layers are sewn along the edges of the cardboard panels creating joints along each panel and its adjoining panel. One tray is square and the other is rectangular in shape. The square shaped tray measures approximately 8 inches, with a 3 inch high rim at each edge. The rectangular tray measures 9 x 13 inches, with 3 inch high rim at each edge. They both have a set of tie strings at each corner. In your letter, you indicate that these trays may be used to hold such things as napkins, fruits, bakery items, etc. A similar fabric covered cosmetic tray was classified as a textile furnishing in Headquarters Ruling Letter 088428 dated March 21, 1991.
CBP rationale
The applicable subheading for the trays will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of cotton.
Full text
NY C80847 October 31, 1997 CLA-2-63:RR:NC:TA:349 C80847 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Thomas F. Bell Park Imports P.O. Box 10038 Goldsboro, North Carolina 27534 RE: The tariff classification of textile covered tray from India. Dear Mr. Bell: In your letter dated October 16, 1997 you requested a classification ruling. The submitted samples are textile covered trays. The trays are comprised of printed 100 percent cotton woven fabric which covers cardboard panels and plastic foam. The panels form the sides and bottom of the tray. The layers are sewn along the edges of the cardboard panels creating joints along each panel and its adjoining panel. One tray is square and the other is rectangular in shape. The square shaped tray measures approximately 8 inches, with a 3 inch high rim at each edge. The rectangular tray measures 9 x 13 inches, with 3 inch high rim at each edge. They both have a set of tie strings at each corner. In your letter, you indicate that these trays may be used to hold such things as napkins, fruits, bakery items, etc. A similar fabric covered cosmetic tray was classified as a textile furnishing in Headquarters Ruling Letter 088428 dated March 21, 1991. The applicable subheading for the trays will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of cotton. The duty rate will be 6.9 percent ad valorem. The trays fall within textile category designation 369. Based upon international textile trade agreements products of India are subject to 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
More rulings on the same tariff codes
The tariff classification of a pillow cover from China
The tariff classification of dish covers from India
Classification of two Anchors Away bedding sets made in China
Classification of two Mod Elephant bedding sets made in China
The tariff classification of a beach chair pocket towel from China
The tariff classification of throws from India
The tariff classification of Kitchen Utensils and Textile Articles from China
The tariff classification of a pillowcase, flat sheet, duvet cover and pillow sham from Portugal
The tariff classification of an oven mitt from China
The tariff classification of oven mitt from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →