M86961 M8 Ruling Active

The tariff classification of a bed canopy from China

Issued October 19, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.91.0040

Headings: 6304

Product description

The instant sample, identified as style no. SB-DN006B, is a textile bed canopy. The canopy is designed to hang from a ceiling support and drape over a bed. The body of the canopy is made from 100 percent polyester knit fabric. Sewn to the top portion of the canopy is a self-opening plastic ring that measures approximately 20 inches in diameter. Affixed to the ring are battery powered LED lights. The battery case with switch is contained in a side pocket. The top portion of the canopy has a textile loop used to hang the item to a ceiling support. The canopy is similar in design and construction to a mosquito net.

CBP rationale

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

Full text

NY M86961 October 19, 2006 CLA-2-63:RR:NC:N3:349 M86961 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Yvonne M. Whitley The Millwork Trading Co., Ltd. 1359 Broadway, 21st Floor New York, NY 10018 RE: The tariff classification of a bed canopy from China Dear Ms. Whitley: In your letter dated September 29, 2006 you requested a classification ruling. The instant sample, identified as style no. SB-DN006B, is a textile bed canopy. The canopy is designed to hang from a ceiling support and drape over a bed. The body of the canopy is made from 100 percent polyester knit fabric. Sewn to the top portion of the canopy is a self-opening plastic ring that measures approximately 20 inches in diameter. Affixed to the ring are battery powered LED lights. The battery case with switch is contained in a side pocket. The top portion of the canopy has a textile loop used to hang the item to a ceiling support. The canopy is similar in design and construction to a mosquito net.       The applicable subheading for the bed canopy will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The bed canopy falls within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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

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