The tariff classification of neoprene tub saddle from China

N257533 October 14, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Michael Boggins Interdesign Incorporated 30725 Solon Industrial Parkway Solon, OH 44139 RE: The tariff classification of neoprene tub saddle from China Dear Mr. Boggins: In your letter dated September 5, 2014, you requested a tariff classification ruling. You have submitted a sample of an item you refer to as prototype #10726, a tub saddle. The tub saddle is made up of neoprene. The neoprene is composed of cellular rubber laminated on both sides with knit fabric; this construction is considered to be a textile fabric for tariff classification purposes. Inside, at the center of the textile shell, is a foam cushion for support when leaning over the tub. Both ends of the tub saddle have pockets made up of woven mesh textile fabric to hold bath time items. The tub saddle measures 26” long by 15” wide with four fabric loops sewn on the backside of the saddle. The applicable subheading for the neoprene tub saddle, prototype #10726, 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/. The sample will be 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 mitchel.s.bayer@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division