N177483 N1 Ruling Active

The tariff classification of various unfinished shells and umbrella canopies from China

Issued August 19, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You will be importing cushion shells (bench, seat, chair and chaise lounge) and umbrella canopies. Photos of the items were submitted with your request. All of shells will be made from a man-made fiber woven fabric. The polyester yarns are coated with polyvinyl chloride (PVC) and then woven into the 70 percent PVC and 30 percent polyester textile fabric. All of the shells have an unfinished end and self fabric ties. The bench shell will measure 49 x 18 inches, the seat shell 24x22 inches, the chair shell 46 x 24 inches and the chaise shell 26 x 83 inches. After importation into the United States the shells will be stuffed and sewn closed. The umbrella canopies will be made from the same fabric as the shells. They will measure 270 x 270 centimeters for use on a 9 foot frame.

CBP rationale

The applicable subheading for all of the unfinished shells and the umbrella canopies will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

N177483 August 19, 2011 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Amanda J. Silva Foreston Trends 1483 Via Plata St. Long Beach, CA 90810 RE: The tariff classification of various unfinished shells and umbrella canopies from China Dear Ms. Silva: In your letter dated July 28, 2011 you requested a tariff classification ruling. You will be importing cushion shells (bench, seat, chair and chaise lounge) and umbrella canopies. Photos of the items were submitted with your request. All of shells will be made from a man-made fiber woven fabric. The polyester yarns are coated with polyvinyl chloride (PVC) and then woven into the 70 percent PVC and 30 percent polyester textile fabric. All of the shells have an unfinished end and self fabric ties. The bench shell will measure 49 x 18 inches, the seat shell 24x22 inches, the chair shell 46 x 24 inches and the chaise shell 26 x 83 inches. After importation into the United States the shells will be stuffed and sewn closed. The umbrella canopies will be made from the same fabric as the shells. They will measure 270 x 270 centimeters for use on a 9 foot frame. The applicable subheading for all of the unfinished shells and the umbrella canopies 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 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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