I80360 I8 Ruling Active

The tariff classification of a boat cover from China.

Issued April 19, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

It is hemmed around the edges. Attached around the article, at set interval to secure the cover to the boat, are web fabrics with a bungee cord and plastic hooks. The boat cover will range in sizes from 14’-24’6” in length and 68”-104” in width.

CBP rationale

The applicable subheading for the boat cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles .

Full text

NY I80360 April 19, 2002 CLA-2-63:RR:NC:TA:351 I80360 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Robert B. Huston Caddis Manufacturing, Inc. 4201 Riverside Dr. McMinnville, OR 97128 RE: The tariff classification of a boat cover from China. Dear Mr. Huston: In your letter dated April 4, 2002 you requested a tariff classification ruling. The sample submitted is a boat cover made of polyester woven fabric with PVC backing. It is hemmed around the edges. Attached around the article, at set interval to secure the cover to the boat, are web fabrics with a bungee cord and plastic hooks. The boat cover will range in sizes from 14’-24’6” in length and 68”-104” in width. The applicable subheading for the boat cover will be 6307.90.9889, 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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