L84966 L8 Ruling Active

The tariff classification of a magazine tote of textile from China

Issued May 23, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The submitted sample is identified as a magazine tote (Sku #PMT01045). It measures approximately 7½”W x 11”L x 9’H. The box is made of heavy cardboard and the outside of the box is covered with 100 percent polyester quilted fabric. The padding is 100 percent polyester batting. Its exterior is trimmed in unsupported cellular plastic sheeting and the interior of the item is covered with the same sheeting. The bottom of the item is covered with the unsupported cellular plastic sheeting backed with a plain woven fabric. The tote features carrying straps on each end. The polyester fabric imparts the essential character to this item.

CBP rationale

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

Full text

NY L84966 May 23, 2005 CLA-2-63:RR:NC:N3:351 L84966 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Joyce E. Jones Blockware 3901 Gantz Road Grove City, Ohio 43123 RE: The tariff classification of a magazine tote of textile from China Dear Ms. Jones: In your letter dated May 9, 2005, you requested a tariff classification ruling. The submitted sample is identified as a magazine tote (Sku #PMT01045). It measures approximately 7½”W x 11”L x 9’H. The box is made of heavy cardboard and the outside of the box is covered with 100 percent polyester quilted fabric. The padding is 100 percent polyester batting. Its exterior is trimmed in unsupported cellular plastic sheeting and the interior of the item is covered with the same sheeting. The bottom of the item is covered with the unsupported cellular plastic sheeting backed with a plain woven fabric. The tote features carrying straps on each end. The polyester fabric imparts the essential character to this item. The applicable subheading for the magazine tote 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 magazine tote is not classified under subheading 9403.80.6040, HTS, as you suggest, because it is not designed as an article of furniture specifically to stand on the floor. The sample 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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