The tariff classification of an insert from China.
Issued August 10, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
Product description
It is made of corrugated cardboard covered on one side with 100 percent polyester woven fabric panel. The cardboard insert features various cut out indentations for specific products. The insert is a composite good composed of cardboard and textile fabric. None of the materials impart the essential character to the article. Each material plays a significant part in the construction of the article. General Rule of Interpretation (GRI) 3 (c) states that when goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Since the provision for made up articles of textile in Chapter 63 is last, in numerical order, this good is classified in Heading 6307.
CBP rationale
The applicable subheading for the insert will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles .
Full text
NY F89965 August 10, 2000 CLA-2-63:RR:NC:TA:351 F89965 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Lesa R. Hubbard J. C. Penney Purchasing Corporation P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of an insert from China. Dear Ms. Hubbard: In your letter dated July 21, 2000, you requested a tariff classification ruling. The sample is being returned as requested. The sample submitted is a rectangular shaped insert, item number 036-4460A, used in a box. It is made of corrugated cardboard covered on one side with 100 percent polyester woven fabric panel. The cardboard insert features various cut out indentations for specific products. The insert is a composite good composed of cardboard and textile fabric. None of the materials impart the essential character to the article. Each material plays a significant part in the construction of the article. General Rule of Interpretation (GRI) 3 (c) states that when goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Since the provision for made up articles of textile in Chapter 63 is last, in numerical order, this good is classified in Heading 6307. The applicable subheading for the insert 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. 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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