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8893661993-08-27New YorkClassification

The tariff classification of a "Sun-n-Comfort Cushioned BeachTowel" from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

6307.90.9986

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

32 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-07-26 · Updates real-time

Summary

The tariff classification of a "Sun-n-Comfort Cushioned BeachTowel" from China.

Ruling Text

NY 889366 AUGUST 27 1993 CLA-2-63:S:N:N6:345 889366 CATEGORY: Classification TARIFF NO.: 6307.90.9986 Mr. Charles Hoover Vice President CBV Trading (Shanghai) Co. Ltd. 2 Townsend Street, 4-409 San Francisco, CA 94107 RE: The tariff classification of a "Sun-n-Comfort Cushioned Beach Towel" from China. Dear Mr. Hoover: In your letter dated August 10, 1993, you requested a tariff classification ruling. The sample submitted is a "Sun-n-Comfort Cushioned Beach Towel" made of terrycloth material laminated to a foam cushion. It measures approximately 56 1/2 inches long by 26 inches wide. When not in use it can be rolled up and held closed by elastic straps. It features a web carrying strap. The applicable subheading for the "Sun-n-Comfort Cushioned Beach Towel" will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport 

Related Rulings for HTS 6307.90.99.86

Other CBP classification decisions referencing the same tariff code.