The tariff classification of burping cloths from China

N325533 April 27, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Thiago Castro Jojo Designs, LLC 4701 NW 103rd Avenue Sunrise, FL 33351 RE: The tariff classification of burping cloths from China Dear Mr. Castro: In your letter, dated April 19, 2022, you requested a tariff classification ruling. In lieu of samples, photographs of the burping cloths were provided with your request. SKU# 3P-Burp-WatercolorFloral-PK-BU, described as “Baby Burping Cloths,” is a set of three burping cloths designed to protect an adult’s clothing from stains while burping an infant. Each of the burping cloths is composed of two layers of textile fabrics: a 95 percent rayon and 5 percent spandex knitted jersey face fabric and a 100 percent polyester woven fleece backing. Each 9 ½ x 20 inch, peanut shaped, burping cloth is finished with a one-inch wide 100 percent cotton knitted binding. Each burping cloth is washable and reusable. Each burping cloth in the three-piece set features a different face fabric design. You state the burping cloths will always be sold as a three-piece set and available in different face fabric designs. The applicable subheading for the “Baby Burping Cloths,” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” 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