The tariff classification of a Drop Stop from China

N152518 March 22, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Margaret M. Mabie Bamko Incorporated 110 East 9th Street, C1069 Los Angeles, CA 90079 RE: The tariff classification of a Drop Stop from China Dear Ms. Mabie: In your original letter dated, February 10, 2011, you requested a classification ruling. On February 23, you submitted a sample. You submitted a sample of a product you call the Drop Stop. You advertise your product as a way for passengers in automobiles to prevent dropped items from falling into the gaps between the seats and the center console. The Drop Stop can be placed between an automobile’s passenger seat and center console, or the door of the passenger seat. The Drop Stop is tubular shaped, measuring approximately 17-1/2” in length and 3” across, with a 3” opening, cut longitudinally on one end. The opening allows the Drop Stop to slide down over a seat belt clamp. Once the item is slipped down over the seat belt clamp, the Drop Stop can then be wedged low in spaces between the seats. It is made of two knit fabrics sandwiching a layer of cellular neoprene foam; this construction is considered a textile fabric for tariff purposes. The fabric is sewn around a stuffing of polyester fiber. The applicable subheading for the Drop Stop 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. You state in your letter that the product is specifically designed to be used only in motor vehicles. However, the Drop Stop’s design is not so specific that it cannot serve its function if utilized outside a vehicle. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Your sample is being returned. 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