Base
G851442000-12-19New YorkClassification

The tariff classification of a net, a sink mat and a strap from China.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

6307.90.9989

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Court Cases

3 cases

CIT & Federal Circuit

Ruling Age

25 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-26 · Updates real-time

Summary

The tariff classification of a net, a sink mat and a strap from China.

Ruling Text

NY G85144 December 19, 2000 CLA-2-63:RR:NC:TA:351 G85144 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 3924.90.5500 Ms. Susan Parker Schenker Inc. 1300 Diamond Spring Road Suite 300 Virginia Beach, VA 23455 RE: The tariff classification of a net, a sink mat and a strap from China. Dear Ms. Parker: In your letter dated December 4, 2000, on behalf of Rubbermaid, Inc., Wooster, Ohio, you requested a tariff classification ruling. The samples submitted are a net, part number M1-1955, sink mat, part number FG299300 and a strap, part number MO-1858. The net is made of an open work warp knit fabric panel. Sewn around the edges is a knit binder. It features around the edges, at set intervals, metal grommets. The net is used inside of the cooler’s lid to store foods. It measures approximately 18-1/2” x 10-1/4”. The sink mat is constructed of PVC sheeting material designed with small open circles and in the center a larger circle with a plastic flap. It measures approximately 13-1/2” x 11-1/4”. It is used in a kitchen sink. The adjustable strap is made of web fabric. It is insert through a 3-1/4 inches long rubber tube. It features an adjustable buckle at one end and both ends are designed with a buttonhole. The strap is used to pull a wheeled cooler. The applicable subheading for the net and the strap will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. The rate of duty will remain unchanged in 2001. The applicable subheading for the sink mat will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. The rate of duty will remain unchanged in 2001. 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6307.90.99.89

Other CBP classification decisions referencing the same tariff code.