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N081078 N0 Ruling Active

The tariff classification of a dinnerware storage bags from China

Issued October 23, 2009 by U.S. Customs and Border Protection.

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N0 N081078 (October 23, 2009)

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

GRI rules applied: GRI 3(b)

Product description

The submitted sample is a dinnerware storage bag. It is constructed of polyester nonwoven fabric that is plastic-coated on one surface; however, the coating is not visible to the naked eye. This type of construction is considered a textile fabric for tariff purposes. The item is used to store dessert plates (SKU# 10051747) and measures 9” square x 6” deep. There are also storage bags for salad plates (SKU# 100517489), dinner plates (SKU# 100517449) and cups (SKU# 10051750) that were not included; we assume they are all the same except for the sizes. There is a nylon zipper around three sides of the lid, a nylon webbed handle on each side of the bag and a clear plastic window in the front for labeling. The bag includes nonwoven polyester/nylon divider sheets for placement on each plate or cup. The bag and the divider sheets are considered a set for tariff purposes. The bag imparts the essential character to this set. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted.

CBP rationale

The applicable subheading for the storage bags with the divider sheets will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other.

Full text

N081078 October 23, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019-3863 RE: The tariff classification of a dinnerware storage bags from China Dear Ms. Davidson: In your letter dated October 15, 2009, you requested a tariff classification ruling. The submitted sample is a dinnerware storage bag. It is constructed of polyester nonwoven fabric that is plastic-coated on one surface; however, the coating is not visible to the naked eye. This type of construction is considered a textile fabric for tariff purposes. The item is used to store dessert plates (SKU# 10051747) and measures 9” square x 6” deep. There are also storage bags for salad plates (SKU# 100517489), dinner plates (SKU# 100517449) and cups (SKU# 10051750) that were not included; we assume they are all the same except for the sizes. There is a nylon zipper around three sides of the lid, a nylon webbed handle on each side of the bag and a clear plastic window in the front for labeling. The bag includes nonwoven polyester/nylon divider sheets for placement on each plate or cup. The bag and the divider sheets are considered a set for tariff purposes. The bag imparts the essential character to this set. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the storage bags with the divider sheets will be 6307.90.9889, 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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