The tariff classification of a ground cover, a stuff bag, and a pack cover from Taiwan, China, or Thailand

NY K81784 January 22, 2004 CLA-2-63:RR:NC:N3:351 K81784 CATEGORY: Classification TARIFF NO.: 6306.99.0000, 4202.92.3031, 6307.90.9889 Deborah W. Lee Metro Textile, Inc. 4 Hutton Centre Drive,Suite 150 Santa Ana, CA 92707 RE: The tariff classification of a ground cover, a stuff bag, and a pack cover from Taiwan, China, or Thailand Dear Ms. Lee: In your letter dated January 12, 2004, you requested a tariff classification ruling. The first sample submitted is a ground cover that is constructed of 30D nylon woven fabric with silicon coating. It measures approximately 60”x 66” and features five metal grommets across each of two sides and one grommet on each of the other two. You refer to it as a tarp, but it does not fully meet the tariff definition of tarpaulins found in the Explanatory Note (EN) to heading 6306, Harmonized Tariff Schedule of the United States (HTS), which states, in part: Tarpaulins. These are used to protect goods stored in the open or loaded on ships, wagons, lorries, etc., against bad weather. In the context of camping equipment, this item is considered a ground cover or ground-sheet, which is specifically mentioned in the EN to heading 6306, under “Camping goods.” The applicable subheading for the ground cover will be 6306.99.0000, HTS, which provides for camping goods: Other: Of textile materials. The rate of duty will be 4.5 percent ad valorem. The second sample submitted is a stuff bag that measures 17½” x 7” x 6 ½” and features a drawstring closure. This item is constructed of the same material as the ground cover. The applicable subheading for the stuff bag will be 4202.92.3031, HTS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6 percent ad valorem. The third sample submitted is a pack cover that measures approximately 34” x 17” and is also constructed of the same material as the other two submitted samples. It, too, features a drawstring closure. It is used to cover a backpack in inclement weather. The applicable subheading for the pack cover will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. Merchandise classified in subheadings 6306.99.0000, 4202.92.3031, and 6307.90.9889 are not subject to any quota restrictions and have no visa requirements. Your samples will be returned as requested. 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