L85057 L8 Ruling Active

The tariff classification of a trivet from China

Issued May 24, 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 cinnamon scented hot pad (Item #31666). It is a textile fabric tube that you indicate is constructed of 65% polyester/ 45% cotton woven fabric; the tube is filled with scented sand and wound into a flat spiral approximately 5” in diameter.

CBP rationale

The applicable subheading for the hot pad 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 L85057 May 24, 2005 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Donna Albert D.L. Bynum & Company Inc. 510 Plaza Drive Suite 1890 Atlanta, GA 30349 RE: The tariff classification of a trivet from China Dear Ms. Albert: In your letter dated May 17, 2005, you requested a tariff classification ruling on behalf of IBS, LLC. The submitted sample is identified as a cinnamon scented hot pad (Item #31666). It is a textile fabric tube that you indicate is constructed of 65% polyester/ 45% cotton woven fabric; the tube is filled with scented sand and wound into a flat spiral approximately 5” in diameter. The applicable subheading for the hot pad 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 item would not be classified under subheading 6304.93.0000, HTS, which provides for other furnishing articles, as it is considered primarily protective, i.e., functional. 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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