N034893 N0 Ruling Active

The tariff classification of a spa cover from China

Issued August 14, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

That request was rejected by the National Commodity Specialist Division with a request for a sample on July 22. We received your submitted sample on August 5 and now have sufficient information to issue a ruling. The item in question is identified as a spa cover that is intended to cover and protect spas, hot tubs, and jacuzzis from undesirable debris. It is constructed of woven polyester textile fabric. It measures 92” x 92” x 32” and features a ball cinch at the bottom to attach the cover to the spa.

CBP rationale

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

Full text

N034893 August 14, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Imtiaz Kolimi Director, Information Technology and Operations Team Sports America, Inc. 5790 East Shelby Drive Suite 104 Memphis, TN 38141 RE: The tariff classification of a spa cover from China Dear Mr. Kolimi: You requested a tariff classification ruling electronically on July 14, 2008. That request was rejected by the National Commodity Specialist Division with a request for a sample on July 22. We received your submitted sample on August 5 and now have sufficient information to issue a ruling. The item in question is identified as a spa cover that is intended to cover and protect spas, hot tubs, and jacuzzis from undesirable debris. It is constructed of woven polyester textile fabric. It measures 92” x 92” x 32” and features a ball cinch at the bottom to attach the cover to the spa. The applicable subheading for the spa cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/. 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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