Base
N3268432022-07-08New YorkClassification

The tariff classification of a multi-use wrap from China

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

The tariff classification of a multi-use wrap from China

Ruling Text

N326843 July 8, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Ryan Yamashita Jojo Designs, LLC 4701 NW 103rd Avenue Sunrise, FL 33351 RE: The tariff classification of a multi-use wrap from China Dear Mr. Yamashita: In your letter dated June 28, 2022, you requested a tariff classification ruling. A sample and photographs of a multi-use wrap were submitted with your request. The sample will be retained for training purposes. The sample, SKU# Multi-VintageFloral-PK-GR-PRT, described as a “Multi-Use Wrap,” is a multipurpose textile cover designed to be used with a car seat, shopping cart, or highchair, or while nursing. The cover is intended to protect a baby’s hands from exposure to harmful germs, viruses, and bacteria while shopping or to shield the baby while nursing or from the sun. The multi-use wrap is composed of a 95 percent rayon and 5 percent spandex knitted jersey printed fabric. The dome-shaped cover, measuring 29 inches in both length and width, is hemmed on both ends and features a 13½-inch opening at the top and a 29-inch opening at the bottom. The cover is washable and reusable. The cover is available only in one size and is not stuffed or filled. The applicable subheading for the “Multi-Use Wrap” will be 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.” 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, 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