The tariff classification of a textile cover from China

N324701 March 31, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Mike Hashmi Garrett Electronics Inc.1881 West State Street Garland, TX 75042 RE: The tariff classification of a textile cover from China Dear Mr. Hashmi: In your letter, dated March 8, 2022, you requested a tariff classification ruling. A sample of the product was provided to this office and will be returned as requested. Item 1619900, described as a “Cover-up,” is a textile cover designed to cover a “Garrett ACE” metal detector. The cover is composed of a top and two side panels constructed of 100 percent polyester woven fabric, dyed black and impregnated with polyvinyl chloride (PVC) on the interior side. A clear polyvinyl chloride (PVC) panel trimmed with a black 100 percent polypropylene woven binding comprises the front panel. The completed four-panel cover, measuring 5 inches in height by 4 ½ inches in length and 3 ¾ inches in width, has an open bottom. The side panels are secured to each other with hook and loop tabs. The cover features the word “Garrett” embroidered in yellow on the top panel and the word “ACE” embroidered in red on the top and one side panel. You have suggested that the cover should be classified under subheading 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” We agree. The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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. 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 Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division