The tariff classification of an underpad from China

N319368 June 8, 2021 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Ms. Bethany Owen ClearFreight Inc. 114 Southfield Pkwy. Forest Park, GA 30297 RE: The tariff classification of an underpad from China Dear Ms. Owen: In your letter dated May 11, 2021, you requested a tariff classification ruling on behalf of your client, Unitex International. A sample was provided and will be retained by this office. The sample is an underpad comprised of three layers. The top layer is made from a 55 percent percent cotton and 45 percent polyester woven fabric. The middle layer is comprised of 95 percent polyester and 5 percent rayon nonwoven fabric. Quilt stitching extends through the top and middle layers. The bottom layer has an outer surface of knitted manmade fiber fabric and is laminated to sheeting of polyvinyl chloride. The pad features rounded corners and the edges are finished with an overlock stitch. The pad will be imported in two sizes: 30 x 34 inches and 34 x 36 inches and will be sold individually and in packs of four or six. The item numbers, dependent on the size and quantity sold, will be: APC3034PAD-4PK, APC3034PAD-EA, APC34364PAD-6PK and APC3436PAD-4PK. The pads are designed to be used in healthcare facilities by patients with urinary incontinence and as dog training pads. The applicable subheading for the underpads will be 6304.93.0000, Harmonized Tariff Schedule of the United States (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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6304.93.0000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. We note that on December 18, 2019, USTR issued a Federal Register Notice indicating that the additional 15 percent ad valorem duty that was to be imposed was suspended effective December 15, 2019. See 84 Fed. Reg. 69,447 (Dec. 18, 2019). Therefore, the underpads are not currently subject to Section 301 duties. 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, including information on exclusions and their effective dates, 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division