The tariff classification of a beach sheet from China

N118516 August 13, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Susan Megill Franco Manufacturing Co. Inc 555 Prospect St. Metuchen, NJ 08840 RE: The tariff classification of a beach sheet from China Dear Ms. Megill: In your letter dated Aug. 5, 2010, you requested a tariff classification ruling. You submitted a sample of a beach sheet made of two panels of 100% polypropylene nonwoven fabric sewn together around all four sides. The item measures 60” square. The front, or top, surface is printed with characters from the SpongeBob SquarePants cartoon program. The applicable subheading for the beach sheet 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation. 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