The tariff classification of a table cover from China

N290186 October 5, 2017 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Ms. Lindsey Rohling Logo Brands, Inc. 117 SE Parkway Franklin, TN 37064 RE: The tariff classification of a table cover from China Dear Ms. Rohling: In your letter dated September 13, 2017, you requested a tariff classification ruling. A sample was subsequently submitted upon request. The sample will be returned to you. The submitted sample, which you identify as a “Table Caddy,” is a table cover with pockets that are used to store utensils, cups, condiments or other items while the cover is on the table. The cover is made from 100 percent polyester woven fabric and measures approximately 3 feet x 5 feet. On one end there are two large mesh pockets, each measuring approximately 11 inches x 15 inches. On the opposite end, there are four self-fabric pockets, one of them with mesh trim. The Oakland Raiders logo is printed on the center of the cover. A hook and loop strap is attached to the underside of the cover to secure the cover to the table. Heading 6304, Harmonized Tariff Schedule of the United States (HTSUS), provides for other furnishing articles, excluding those of heading 9404. The Explanatory Notes to heading 6304 read as follows: This heading covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04, for use in the home, public buildings, theatres, churches, etc., and similar articles used in ships, railway carriages, aircraft, trailer caravans, motor-cars, etc. These articles include wall hangings and textile furnishings for ceremonies (e.g. weddings or funerals); mosquito nets; bedspreads (but not including bed coverings of heading 9404); cushion covers, loose covers for furniture, antimacassars; table covers (other than having the characteristics of floor coverings – see Note 1 to Chapter 57); mantlepiece runners; curtain loops; valances (other than those of heading 6303). Although utilitarian this item also serves as a table cover. As such it is “ejusdem generis” or “of the same kind” of merchandise listed as examples in the above cited Explantory Notes to heading 6304, HTSUS. The applicable subheading for the Table Caddy will be 6304.93.0000, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” The rate of duty will be 9.3 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 the World Wide Web at https://hts.usitc.gov/current. Importations of this item may be subject to the provisions of 19 Code of Federal Regulations, Part 133, Trademarks, Trade Names, and Copyrights. You should check with your local Customs and Border Protection office concerning importations of goods covered by Intellectual Property Rights. 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division