The tariff classification of a tortilla warmer with paper liners from Mexico

N253662 June 13, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Rafael Michel Capin Vyborny, LLC 949 West Bell Road Nogales, AZ 85621 RE: The tariff classification of a tortilla warmer with paper liners from Mexico Dear Mr. Michel: In your letter dated May 8, 2014, you requested a tariff classification ruling. You submitted a sample of a tortilla warmer with paper liners. The tortilla warmer is made up with textile woven fabric and stuffed with fiberfill including one piece of polyvinylchloride sheeting. The disc-shaped tortilla warmer consists of two round panels sewn together leaving the top section open to create a pocket where the paper liners with food are placed. The outer seams of the warmer are finished with bias tape for extra durability and a clean finish. The bias tape is extended at the top creating a loop for hanging when not in use. The tortilla warmer measures 11” in diameter. It is the opinion of this office that the tortilla warmer and paper liners are a set for tariff purposes. In the set, the tortilla warmer imparts the essential character and thus determines the classification. General Note of Interpretation 3(b), Harmonized Tariff Schedule of the United States, (HTSUS), noted. The applicable subheading for the tortilla warmer and paper linings set will be 6307.90.9889, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. During our examination of the tortilla warmer sample, we noticed that the country of origin markings were not printed in English as is required. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division