L87970 L8 Ruling Active

The tariff classification of a bed canopy from China.

Issued October 17, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.91.0040

Headings: 6304

Product description

The submitted sample is referred to as the Hello Kitty Balloon Dream Canopy. The canopy is designed to be hung from a ceiling support and drape over a bed. The body of the canopy is made from 100 percent polyester knit mesh fabric. The upper portion of the canopy is made from 65 percent polyester and 35 percent cotton woven fabric. The fabric is printed with a “Hello Kitty” pattern. The upper portion of the canopy is held open by means of several pieces of polyvinyl chloride tubing. Sewn to the bottom of the upper portion are several woven ties. The ties are used to hold the tube in place. The center of the upper portion features a loop used to hang the canopy from the ceiling support. Although described as a canopy, it is similar in design and construction to a mosquito net.

CBP rationale

The applicable subheading for the canopy will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted.

Full text

NY L87970 October 17, 2005 CLA-2-63:RR:NC:N3:349 L87970 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Ms. LoJen Yin CHF Industries, Inc. One Park Avenue, 9th Floor New York, NY 10016 RE: The tariff classification of a bed canopy from China. Dear Ms. Yin: In your letter dated October 4, 2005 you requested a classification ruling.  The submitted sample is referred to as the Hello Kitty Balloon Dream Canopy. The canopy is designed to be hung from a ceiling support and drape over a bed. The body of the canopy is made from 100 percent polyester knit mesh fabric. The upper portion of the canopy is made from 65 percent polyester and 35 percent cotton woven fabric. The fabric is printed with a “Hello Kitty” pattern. The upper portion of the canopy is held open by means of several pieces of polyvinyl chloride tubing. Sewn to the bottom of the upper portion are several woven ties. The ties are used to hold the tube in place. The center of the upper portion features a loop used to hang the canopy from the ceiling support. Although described as a canopy, it is similar in design and construction to a mosquito net. The applicable subheading for the canopy will be 6304.91.0040, Harmonized Tariff Schedule of the United States (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. The canopy falls within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →