The tariff classification of a hair mat from India

N344009 November 27, 2024 CLA-2-63:OT:RR:NC:N3: 351 CATEGORY: Classification TARIFF NO.: 6307.90.9891 Ms. Sushma Sharma Lush Manufacturing Ltd. 8680 Cambie StreetVancouver, BC V6P 6M9 Canada RE:  The tariff classification of a hair mat from India Dear Ms. Sharma: In your letter dated November 13, 2024, you requested a tariff classification ruling.  In lieu of a sample, photographs were provided with your request. Item #218983, described as “Henna Hair Mat,” is a textile drop cloth used to protect the floor from any spills or stains while applying Henna products to one’s hair.  The hair mat consists of two layers: a top layer of 100 percent polyester woven dyed fabric, and a bottom layer of 100 percent cotton woven fabric coated with a clear acrylic polymer that contains anti-skid properties.  The item is square in shape, measures 57 inches in both length and width, and is hemmed on four sides.  The mat is washable and reusable. The applicable subheading for the “Henna Hair Mat,” 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. 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/. 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