N059593 N0 Ruling Active

The tariff classification of a pool ground cloth from China

Issued May 8, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The submitted sample is a ground cloth, Item# 58932E/UPC# 0-78257-458932-6, to be used under an inflatable pool. It measures approximately 16’ x 16’ and provides added protection for a pool bottom. It is made up of woven blue strips; the strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). It is hemmed and sewn at the edges. The fabric is coated on one side with clear plastic coating; this construction is considered a textile fabric for tariff purposes.

CBP rationale

The applicable subheading for the ground cloth #58932E will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other.

Full text

N059593 May 8, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a pool ground cloth from China Dear Mr. Morse: In your letter dated April 20, 2009, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The submitted sample is a ground cloth, Item# 58932E/UPC# 0-78257-458932-6, to be used under an inflatable pool. It measures approximately 16’ x 16’ and provides added protection for a pool bottom. It is made up of woven blue strips; the strips meet the dimensional requirements of textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS). It is hemmed and sewn at the edges. The fabric is coated on one side with clear plastic coating; this construction is considered a textile fabric for tariff purposes. The applicable subheading for the ground cloth #58932E will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You state that you believe the correct classification for the ground cloth is in subheading 3926.90.9980, HTSUS, which provides for other articles of plastics, other. However, as stated above, the item is considered a textile article and cannot be classified as plastic. 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 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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