Base
C808471997-10-31New YorkClassification

The tariff classification of textile covered tray from India.

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

Cross-Source Intelligence

Primary HTS Code

6304.92.0000

$9.1M monthly imports

Compare All →

Court Cases

4 cases

CIT & Federal Circuit

Ruling Age

28 years

1 related ruling

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of textile covered tray from India.

Ruling Text

NY C80847 October 31, 1997 CLA-2-63:RR:NC:TA:349 C80847 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Thomas F. Bell Park Imports P.O. Box 10038 Goldsboro, North Carolina 27534 RE: The tariff classification of textile covered tray from India. Dear Mr. Bell: In your letter dated October 16, 1997 you requested a classification ruling. The submitted samples are textile covered trays. The trays are comprised of printed 100 percent cotton woven fabric which covers cardboard panels and plastic foam. The panels form the sides and bottom of the tray. The layers are sewn along the edges of the cardboard panels creating joints along each panel and its adjoining panel. One tray is square and the other is rectangular in shape. The square shaped tray measures approximately 8 inches, with a 3 inch high rim at each edge. The rectangular tray measures 9 x 13 inches, with 3 inch high rim at each edge. They both have a set of tie strings at each corner. In your letter, you indicate that these trays may be used to hold such things as napkins, fruits, bakery items, etc. A similar fabric covered cosmetic tray was classified as a textile furnishing in Headquarters Ruling Letter 088428 dated March 21, 1991. The applicable subheading for the trays will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of cotton. The duty rate will be 6.9 percent ad valorem. The trays fall within textile category designation 369. Based upon international textile trade agreements products of India are subject to the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 John Hansen at 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6304.92.00.00

Other CBP classification decisions referencing the same tariff code.