The tariff classification of a mesh truck or trailer cover from China

N321174 September 14, 2021 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Brian McManus Rightline Gear 17 Westside Drive Asheville, NC 28806 RE: The tariff classification of a mesh truck or trailer cover from China Dear Mr. McManus: In your original letter received on August 5, 2021, and your follow up letter, dated August 23, 2021, you requested a tariff classification ruling. A sample was submitted with your request. The sample will be retained for training purposes. SKU# 100T65, described as an “Xtreme Mesh Tarp,” is a cover intended to protect cargo hauled in a truck bed or on a trailer. Alternatively, it can be used to provide shade. The cover is composed of a black, UV resistant, 100 percent high density polyethylene (HDPE) warp knit fabric. The cover features eighteen aluminum grommets spaced 2 feet apart along the perimeter for strapping and securing purposes. The grommets are reinforced by a 100 percent woven polyethylene strip, measuring 2.75 inches in width, located inside the hem and doubled stitched closed. The rectangular shaped cover, measuring 8 x 10 feet, is not coated and is not waterproof. Though you refer to the item as a “tarp,” because it is not waterproof, it is not considered a tarpaulin for tariff purposes. The applicable subheading for the “Xtreme Mesh Tarp,” 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