The tariff classification of a cushion and a bag from Thailand.
Issued November 24, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.22.8050, 6307.90.9989
Product description
A heart shaped cushion made of 100 percent polyester woven fabric stuffed with polyester fiber. One side of the cushion is completely covered with lace fabric. Sewn around the edges is a ruffle made of the same woven fabric. It measures approximately 6 1/2" x 7" at its widest point. The cushion can be used in wedding ceremonies to hold the wedding ring. 2. A round shaped bag constructed of 100 percent polyester woven fabric and lace fabric. The lace fabric completely covers the sides. Attached around the lower portion of the bag is a 2" wide woven fabric band. Two 1/2" wide ribbons are inserted through the top hemmed edge for carrying the bag and keeping the bag closed. The bag is used by brides to hold wedding gift envelopes.
CBP rationale
The applicable subheading for the cushion will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The applicable subheading for the bag will be 4202.22.8050, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastic or of textile materials: With outer surface of textile materials: Other: Other: Other, of man-made fibers.
Full text
NY C81829 November 24, 1997 CLA-2-63:RR:NC:TA:352 C81829 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 4202.22.8050 Mr. Daniel F. Angevine Excel International Of NY Corp. 147-48 182nd St., Ste. #201 Jamaica, NY 11413 RE: The tariff classification of a cushion and a bag from Thailand. Dear Mr. Angevine: In your letter dated November 17, 1997, on behalf of Dae Sung Trading Corporation, New York, New York, you requested a tariff classification ruling. The following samples were submitted: 1. A heart shaped cushion made of 100 percent polyester woven fabric stuffed with polyester fiber. One side of the cushion is completely covered with lace fabric. Sewn around the edges is a ruffle made of the same woven fabric. It measures approximately 6 1/2" x 7" at its widest point. The cushion can be used in wedding ceremonies to hold the wedding ring. 2. A round shaped bag constructed of 100 percent polyester woven fabric and lace fabric. The lace fabric completely covers the sides. Attached around the lower portion of the bag is a 2" wide woven fabric band. Two 1/2" wide ribbons are inserted through the top hemmed edge for carrying the bag and keeping the bag closed. The bag is used by brides to hold wedding gift envelopes. The applicable subheading for the cushion will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the bag will be 4202.22.8050, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastic or of textile materials: With outer surface of textile materials: Other: Other: Other, of man-made fibers. The rate of duty will be 19.3 percent ad valorem. Articles classifiable under subheading 6307.90.9989, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The bag falls within textile category designations 670. Based upon international textile trade agreements products of Thailand are subject to visa requirements. 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 Alan Tytelman at 212-466-5896. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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