The tariff classification of a cotton pouch from China

N324845 March 22, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Jessica RoweBlue Q703 West Housatonic StreetPittsfield, MA 01201 RE: The tariff classification of a cotton pouch from China Dear Ms. Rowe: In your letter dated March 14, 2022, you requested a tariff classification ruling. A sample of the product was provided to this office and will be retained for training purposes. Item GX150, described as a “Magic Carpet Ride Catnip Pouch,” is an unfinished, empty pouch intended to be made into a cat toy in the United States. The pouch is composed of 100 percent cotton woven dyed fabric. The fabric panel is folded in half and sewn on two sides. The item is square in shape, measuring 3 ¼ inches in both width and height. The pouch is screen printed and features a white cat flying on a pink carpet with the words “Magic Carpet Ride Catnip” on the front. The back of the pouch is also screen printed and features a white cat flying on a pink carpet in front of a crescent moon and five clouds with the words “Blue Q” in the bottom right corner. You state the pouch will be imported into the United States, filled with organic catnip, and sewn shut. The applicable subheading for Item GX150 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, 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division