The tariff classification of a coated woven cotton fabric and bag from Thailand

N319168 May 25, 2021 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5907.00.8090, 6307.90.9891 Ms. Marta Portillo HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a coated woven cotton fabric and bag from Thailand Dear Ms. Portillo: In your letter dated April 13, 2021, you requested a tariff classification ruling. Two samples were submitted, which are identified as the “Superbee Wax Wrap” and “Superbee Wax Bag”. The “Superbee Wax Wrap”, SKU# BS000, is described as a safe, reusable and water resistant fabric which is intended to preserve and extend the lifespan of food. According to your letter and subsequent email correspondence, this fabric is composed of 100 percent cotton woven fabric and weighs 384.5 g/m2. The “Superbee Wax Wrap” is made by coating the cotton fabric with a special beeswax mixture containing organic coconut oil, tree resin, and beeswax. The mixture is then heated and melted so it is absorbed into the fibers of the cotton. The coating has been determined to be visible to the naked eye. The applicable subheading for the “Superbee Wax Wrap”, will be 5907.00.8090, HTSUS, which provides for “Textile fabrics otherwise impregnated, coated or covered; […] Other: Other… Other.” The rate of duty will be Free. You state that the “SuperBee Wax Bag” is intended to store leftovers and keep food fresher longer. The bag is composed of 100 percent cotton woven fabric coated with beeswax, tree resin, and coconut oil. The bag is constructed by hand sewing the “SuperBee Wax Wraps” together and features an open top without a closure and pinked edges. It is washable and reusable. The bag is available in three sizes: small bag measures 7 ¼ inches in length by 7 ½ inches in width by 2 inches in depth; medium bag measures 9 ¼ inches in length by 9 ½ inches in width by 3 inches in depth; and large bag measures 12 ¼ inches in length by 12 ¼ inches in width by 3 ¾ inches in depth and is available in multiple designs. The SKU# will be delineated by the size and design of the bag: SKU #WBS00 (small), #WBM00 (medium), and #WBL00 (large). The applicable subheading for the “SuperBee Wax Bag” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other.”  The duty rate 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 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 Michael Capanna at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division