The tariff classification of a textile stuffed polyester product from China

N300557 October 2, 2018 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Mathew Samuel Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a textile stuffed polyester product from China Dear Mr. Samuel: In your letter dated September 6, 2018, you requested a tariff classification ruling. You submitted a sample of an item called, Knot Yarn, style #18052 – Blue 582677. The knot yarn is made up of 100 percent polyester knit fabric sewn in a tubular shape and stuffed with 100 percent polyester fibers. Although the item is called a knot yarn, it meets the definition of a “made up” textile article according to the terms of Section XI, Note 7, Harmonized Tariff Schedule of the United States (HTSUS). The tubular-shaped item is sewn along the entire length and hemmed on both ends and is considered "made up" for tariff purposes. The knot yarn can be twisted or knotted by hand, and can be joined with additional yarn or fabric to create various articles. The applicable subheading for Knot Yarn, style #18052 – Blue 582677, 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 percent 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 the World Wide Web at https://hts.usitc.gov/current. The sample will be retained by this office. 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 Adleasia Lonesome at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division