The tariff classification of a shopping cart handle cover from China

N317021 February 5, 2021 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Charles Ferrer CMS Sports Inc. 1230 South Myrtle Avenue, Suite 105 Clearwater, FL 33756 RE: The tariff classification of a shopping cart handle cover from China Dear Mr. Ferrer: In your letter dated January 19, 2021, you requested a tariff classification ruling. You provided a sample of a shopping cart handle cover with your request. The sample will be retained for training purposes. The sample, SKU# CA-C002PK, pink flower, described as “Cart Armor,” is a shopping cart handle cover that is intended to protect the user’s hands from exposure to harmful germs, viruses and bacteria while shopping. The shopping cart handle cover is composed of three layers. The outer surface (front and back) of the cover is comprised of a 100 percent printed polyester woven fabric with a polyurethane coating and antimicrobial finish. The middle layer is comprised of a 100 percent polyester nonwoven material. The item is rectangular in shape, measuring 18 inches in length by 6 inches in width, and is hemmed on all sides. The cover features four magnets, located on each longitudinal side, to secure the cover to the cart’s handle and has two 100 percent cotton pull tabs. It is washable and reuseable. The shopping cart handle cover may also be imported into the United States under SKU# CA-C001PR, purple flower, or SKU# CA-C003CM, Camo. The applicable subheading for a shopping cart handle cover described as “Cart Armor” will be 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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. 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division