The tariff classification of drop cloths from India and China

N049597 January 26, 2009 CLA-2-63:OT:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ramaguru Ravi Logistics Manager Sabare USA Inc. 7300 Oakley Industrial Boulevard Fairburn, GA 30213 RE: The tariff classification of drop cloths from India and China Dear Mr. Ravi: In your letter dated January 20, 2009, you requested a tariff classification ruling. The three items in question are identified as drop cloths. You state that Item 1 is constructed of cotton canvas fabric and measures 9’ x 12’. Item 2 is constructed of 64% cotton, 32% polyester, and 4% other textile fabric material. It measures 9’x 12’. Both are used to cover furniture and floors while painting. The applicable subheading for the drop cloths (Items 1 and 2) will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The duty rate 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/. Your inquiry does not provide enough information for us to give a classification ruling on the drop cloth that is identified as Item 3, which is described as 100% cotton with PVC/rubber coating. Your request for a classification ruling should include a sample of the drop cloth’s fabric (no more than one square foot.) When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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