N143656 N1 Ruling Active

The tariff classification of a tissue box holder for an automobile, from China

Issued January 25, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You submitted a sample of a tissue box holder made of woven polyester textile fabric laminated with PVC. The cover, meant for a standard rectangular tissue box, measures 9-1/4 inches long, 5 inches across, and 3-1/4 inches high. The holder has an open bottom, with an elastic strip with a hook-and-loop closure to keep the tissue box in place. The cover has a slit on top to pull the tissues through. The tissue box holder is hung from the seat headrest by an adjustable webbed polypropylene textile strap with a plastic buckle.

CBP rationale

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

Full text

N143656 January 25, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Jane Jewett Talus Corporation 470 Riverside Street Portland, ME 04103 RE: The tariff classification of a tissue box holder for an automobile, from China Dear Ms. Jewett: In your letter dated January 11, 2011, you requested a tariff classification ruling. You submitted a sample of a tissue box holder made of woven polyester textile fabric laminated with PVC. The cover, meant for a standard rectangular tissue box, measures 9-1/4 inches long, 5 inches across, and 3-1/4 inches high. The holder has an open bottom, with an elastic strip with a hook-and-loop closure to keep the tissue box in place. The cover has a slit on top to pull the tissues through. The tissue box holder is hung from the seat headrest by an adjustable webbed polypropylene textile strap with a plastic buckle. The applicable subheading for the Hanging Tissue Holder 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as you 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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