us-cbp-cross-rulings-hq-081827•HQ 081827: Tariff classification of a food cover (your reference no. 710258)
HQ 081827: Tariff classification of a food cover (your reference no. 710258)
us-cbp-cross-rulings-hq-081827HQ 081827: Tariff classification of a food cover (your reference no. 710258)Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 081827
June 6, 1988
CLA-2 CO:R:C:G 081827 LS 826921
CATEGORY: Classification
TARIFF NO.: 6304.93.0000
Mr. David E. Vines
B and E Sales Co.
200 East Long Lake Road, Suite 200
Bloomfield Heights, Michigan 48303
RE: Tariff classification of a food cover
(your reference no. 710258)
Dear Mr. Vines:
This is in response to your letter of October 2, 1987, in
which you requested a classification ruling on a "fold away food
cover" to be imported from Taiwan. A ruling under the Tariff
Schedules of the United States (TSUS) has already been forwarded
to you by the Area Director of New York Seaport. This ruling
will therefore only address classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The sample submitted is a food cover consisting of a leno
weave nylon fabric, four metal umbrella type ribs and a plastic
top with a locking pin and pull cord. The article, when opened,
resembles a small umbrella which is used to protect food at
picnics, parties, and cook-outs from flies and other insect
pests.
ISSUE:
Whether the subject food cover is classifiable in item
6304.93.0000?
LAW AND ANALYSIS:
The applicable General Rule of Interpretation, Rule 3(b),
provides:
- 2 -
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as
if they consisted of the material or component which
gives them their essential character, insofar as this
criterion is applicable.
Explanatory Note (VIII) to Rule 3(b) provides that the essential
character may be determined by "the nature of the material or
component, its bulk, quantity, weight or value, or by the role of
a constituent material in relation to the use of the goods."
Essential character has been construed to mean the attribute
which strongly marks or serves to distinguish what an article is.
United China & Glass Co. v. United States, 61 Cust Ct. 386, C.D.
3637 (1968). As noted in that case, essential character is
defined as "that which is indispensable to the structure, core or
condition of the article, i.e., what it is." 61 Cust Ct. at 389.
It is determined that the nylon netting, which is the
material forming the protective surface of the umbrella-shaped
food cover, constitutes the most distinctive characteristic of
the article, i.e., it is the component which is indispensable to
the product's designated use.
HOLDING:
In view of the foregoing, the applicable HTSUSA provision is
subheading 6304.93.0000, which provides for "Other furnishing
articles, excluding those of heading 9404: Other: Not knitted
or crocheted, of synthetic fibers," dutiable at the rate of 10.6
percent ad valorem. The applicable textile and apparel category
is 666. This classification represents the present position of
the Customs Service regarding the dutiable status of the
merchandise under the HTSUSA. If there are changes before
enactment this advice may not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
Was bedeutet dieser Text für Ihre Situation?
Kostenlose und unverbindliche Beratung
Schildern Sie uns Ihre Situation. Unser Team meldet sich per E-Mail bei Ihnen für Ihre Beratung.
Setzen Sie Ihre Recherche in ChatGPT oder Claude fort
Verbinden Sie Omnilex, um den Rechtskorpus über Ihren KI-Assistenten zu durchsuchen.