L80299 L8 Ruling Active

The tariff classification of mosquito netting from China

Issued November 17, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889, 6304.91.0040

Headings: 6307, 6304

Product description

Inc. of Farmingdale, N.Y. You submitted two samples of mosquito nettings. The first, item IR226HN, SKU 13518424, is designed to fit over a patio umbrella. Item 1R22645, SKU 13518432 is designed to fit over a square gazebo. Both are made of fabric knit from monofilament yarns. The umbrella netting measures 87” tall and fits over umbrellas 9’ to 17.5’. The gazebo netting covers a 10’ square gazebo. Both drape over the top and hang down on all sides. The bottom of each is a vinyl bladder that can be filled with water to hold the netting in place. A full-length zipper allows for entry and egress.

CBP rationale

The applicable subheading for the gazebo netting,1R22645, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The applicable subheading for the umbrella netting, IR226HN, will be 6304.91.0040, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted…of man-made fibers.

Full text

NY L80299 November 17, 2004 CLA-2-63:RR:NC:N3:351 L80299 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 6304.91.0040 Cathy Bonadonna Compliance Specialist Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of mosquito netting from China Dear Ms. Bonadonna: In your letter dated October 14, 2004, you requested a tariff classification ruling on behalf of Bed Bath and Beyond Procurement Co. Inc. of Farmingdale, N.Y. You submitted two samples of mosquito nettings. The first, item IR226HN, SKU 13518424, is designed to fit over a patio umbrella. Item 1R22645, SKU 13518432 is designed to fit over a square gazebo. Both are made of fabric knit from monofilament yarns. The umbrella netting measures 87” tall and fits over umbrellas 9’ to 17.5’. The gazebo netting covers a 10’ square gazebo. Both drape over the top and hang down on all sides. The bottom of each is a vinyl bladder that can be filled with water to hold the netting in place. A full-length zipper allows for entry and egress. The applicable subheading for the gazebo netting,1R22645, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the umbrella netting, IR226HN, will be 6304.91.0040, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted…of man-made fibers. The duty rate will be 5.8 percent ad valorem. You state that both of these are classifiable in heading 3926.90.9880, HTS, which provides for other articles of plastics, other. However, fabric knit from monofilament yarns is considered to be textile, not plastic. The 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

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