The tariff classification of a mosquito net seat cover from Indonesia

N031368 June 24, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Marsha L. Dawson Graco 150 Oaklands Boulevard Exton, PA 19341 RE: The tariff classification of a mosquito net seat cover from Indonesia Dear Ms. Dawson: In your letter dated June 17, 2008, you requested a tariff classification ruling. The submitted sample is identified as a mosquito net seat cover. You state that it is used to protect babies from bugs while outdoors. The netting material is made of 100% polyester open-work warp knit textile fabric. The item measures approximately 20” x 27” and features a partially elastic hem and two straps secured by hook-and-loop fasteners. The seat cover is packed in a zippered pouch that is made of 100% polyester woven textile fabric. It measures approximately 10”W x 7½”H. The “teutonia” logo appears on the front of the pouch and two webbed hook-and-loop straps are on the back. For classification purposes, the pouch is determined to be packaging. The applicable subheading for the mosquito net seat cover and the pouch it is packed in will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division