The tariff classification of half bale covers from India

N337667 February 6, 2024 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891 Ms. Eliza Concannon Laufer Group International 1301 West 22nd Street, Suite 212Oak Brook, IL 60523 RE:  The tariff classification of half bale covers from India Dear Ms. Concannon: In your letter dated January 19, 2024, you requested a tariff classification ruling on behalf of your client, Sunbelt Packaging LLC.  You provided samples of two half bale covers with your request.  The samples will be retained for training purposes. SKU# BB02180: INDO26HB-WHITE BAG, described as a “Half Bale Cover,” is a textile cover intended to protect lumber, yarn, and other goods from the elements.  The cover is composed of dyed, UV resistant, 100 percent polypropylene (PP) strips with a coating of PP film on the interior side.  The PP strips measure from 2.3 millimeters (mm) to 2.7 mm in width and meet the width requirement of Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS).  The material used in the construction of the cover is considered a textile for tariff purposes.  The three-panel cover with open bottom, measures 59 inches in length by 30 inches in width by 26 inches in height and is hemmed.  You state the cover can also be composed of dyed, UV resistant, 100 percent high density polyethylene (HDPE) strips with a coating of PP film on the interior side or available without the coating of PP film on the interior side.  You also state the covers are available in different lengths and widths depending on customer specifications. SKU# BB02440: MAR-CLR-HB, described as a “Half Bale Cover,” is a textile cover intended to protect lumber, yarn, and other goods from the elements.  The cover is composed of UV resistant 100 percent clear PP strips with a coating of PP film on the interior side.  The PP strips measure from 2.3 mm to 2.7 mm in width and meet the width requirement of Section XI, Legal Note 1(g) of the HTSUS.  The material used in the construction of the cover is considered a textile for tariff purposes. The three-panel cover with open bottom, measures 25 ½ inches in length by 61 ¼ inches in width by 29 ½ inches in height and is hemmed.  You state the cover can also be composed of UV resistant, 100 percent clear HDPE strips with a coating of PP film on the interior side or available without the coating of PP film on the interior side.  You also state the covers are available in different lengths and widths depending on customer specifications. The applicable subheading for the half bale covers will be 6307.90.9891, 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. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division