The tariff classification of a boat cover from Vietnam and China.
Issued May 22, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9889
Headings: 6307
Product description
Your letter states that it is made of 100 percent polyester with a coating that makes it water repellent and waterproof. Please note that for tariff purposes, the fabric is not considered coated. The cover has an elasticized opening to fit snuggly around the boat.
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 I81437 May 22, 2002 CLA-2-63:RR:NC:TA:351 I81437 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Deborah W. Lee Metro Textile Inc. 4 Hutton Centre Dr., Suite 150 Santa Ana, CA 92707 RE: The tariff classification of a boat cover from Vietnam and China. Dear Ms. Lee: In your letter dated May 8, 2002 you requested a tariff classification ruling. The sample submitted is a boat cover, style number F9130. Your letter states that it is made of 100 percent polyester with a coating that makes it water repellent and waterproof. Please note that for tariff purposes, the fabric is not considered coated. The cover has an elasticized opening to fit snuggly around the boat. 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. At the present time there are no visa or quota restrictions for articles classifiable under subheading 6307.90.9889, HTS, from Vietnam and China. 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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