The tariff classification of an umbrella curtain from China

N037453 September 9, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ole Skaaning Ken Hamanaka Co., Inc. 5777 West Century Boulevard Suite 760 Los Angeles, CA 90045 RE: The tariff classification of an umbrella curtain from China Dear Mr. Skaaning: In your letter dated August 25, 2008, you requested a tariff classification ruling on behalf of your client, Alligator Enterprise, Inc., of El Monte, California. The item in question is identified as an EZ Shade umbrella curtain. You state that it is designed to hang on an umbrella and offer sun protection. It is made of 100% nylon textile fabric that is coated with two coats of polyamide silver coating with a UPF rating of 50+. An examination of a sample of the fabric indicates that it is a textile fabric for tariff purposes. You indicate that it will be sold with twelve pieces of peel-and-stick hook-and-loop fasteners that measure 0.5” x 2” that are used to hang and keep the curtain in place on the umbrella or elsewhere. The curtain will have a silkscreen printed logo and a sewn-in label stating “Made in China” and indicating that the curtain is made of 100% nylon. The applicable subheading for the umbrella curtain will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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