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The tariff classification of a beach sheet from China
Issued March 2, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N149379 (March 2, 2011)
Tariff classification
HTS codes: 6307.90.9889
Headings: 6307
GRI rules applied: GRI 3(b)
Product description
You submitted a sample of a product you call the Linen Beach Sheet with Stuff Sack (no style number given). Both the sheet and the bag are said to be made of 100% linen woven fabric. The sheet measures approximately 65” long and 53” wide and is hemmed on all four sides. The drawstring sack is made of identical fabric and is meant to hold only the sheet. Together, they form a set for tariff purposes, with the sheet imparting the essential character. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The articles are used at the beach or a picnic for sun bathing; the sheet is not bed linen of heading 6302, HTSUS.
CBP rationale
The applicable subheading for the Beach Sheet with Stuff Sack will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other.
Full text
N149379 March 2, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. William J. Maloney Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of a beach sheet from China Dear Mr. Maloney: In your letter dated February 11, 2011, you requested a tariff classification ruling on behalf of your client, Decker’s Outdoor Corporation. You submitted a sample of a product you call the Linen Beach Sheet with Stuff Sack (no style number given). Both the sheet and the bag are said to be made of 100% linen woven fabric. The sheet measures approximately 65” long and 53” wide and is hemmed on all four sides. The drawstring sack is made of identical fabric and is meant to hold only the sheet. Together, they form a set for tariff purposes, with the sheet imparting the essential character. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The articles are used at the beach or a picnic for sun bathing; the sheet is not bed linen of heading 6302, HTSUS. The applicable subheading for the Beach Sheet with Stuff Sack 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned to you. 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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