The tariff classification of food covers and cup covers from Taiwan
Issued March 10, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.91.0040
Headings: 6304
Product description
The submitted sample is a set of 7 Pop-Up Food Covers w/4 Cup Covers (74700/Red, 74702/Brown & 74704/Blue). The food covers are comprised of a metal wire frame and a knit polyester fabric. Strips of woven fabric cover the frame and act as a top handle. The food covers feature a toggle button and loop on each side used to fasten the cover in its unexpanded state. The cup covers are made from polyester knit fabric. They feature elasticized edges covered with a strip of woven fabric. The set includes one rectangular food cover, 2 round food covers, 4 individual plate covers and 4 cup/drinking glass covers. The covers are designed to protect food at picnics, parties and cookouts from flies and other insect pests. The polyester knit fabric, which is the material forming the protective surface of the food covers, constitutes the essential characteristic of the covers.
CBP rationale
The applicable subheading for the food and cup covers 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
N053540 March 10, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Francine Ramsey Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of food covers and cup covers from Taiwan Dear Ms. Ramsey: In your letter dated February 27, 2009 you requested a classification ruling. The submitted sample is a set of 7 Pop-Up Food Covers w/4 Cup Covers (74700/Red, 74702/Brown & 74704/Blue). The food covers are comprised of a metal wire frame and a knit polyester fabric. Strips of woven fabric cover the frame and act as a top handle. The food covers feature a toggle button and loop on each side used to fasten the cover in its unexpanded state. The cup covers are made from polyester knit fabric. They feature elasticized edges covered with a strip of woven fabric. The set includes one rectangular food cover, 2 round food covers, 4 individual plate covers and 4 cup/drinking glass covers. The covers are designed to protect food at picnics, parties and cookouts from flies and other insect pests. The polyester knit fabric, which is the material forming the protective surface of the food covers, constitutes the essential characteristic of the covers. The applicable subheading for the food and cup covers 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 rate of duty 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/. 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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