United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0871911 - NY 0872143 > NY 0872120

Previous Ruling Next Ruling

NY 872120

MAR 23 1992

CLA-2-63:S:N:N3G:345 872120


TARIFF NO.: 6307.90.9480

Mr. Allan Gordon
Performance Trading
520 So. Lafayette Park Place, Suite 200
Los Angeles, CA 90057

RE: The tariff classification of "Corner Pockets" from the Peoples Republic of China and Pakistan.

Dear Mr. Gordon:

In your letter dated March 2 1992, you requested a tariff classification ruling.

The samples submitted are "Corner Pockets" composed of either cotton woven fabric or synthetic blend fabric. The pockets are in the shape of a triangle with the base hemmed. Attached to the base of one of the "Corner Pockets" is a tube, constructed of the same fabric, measuring approximately 14 5/8 inches long by 2 1/2 inches wide. The tube is open at one end. The "Corner Pockets" are used on waterbed sheets to secure the bottom sheet to the mattress.

In addition, you requested marking requirements. You believe that country of origin marking on individual pieces of components can be waived since the items will be shipped in bulk packed. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. In this case if the pockets are shipped in their original containers to the ultimate purchaser in the United States (the bedsheet manufacturer) and he submits an affidavit of this knowledge, each pocket may be excepted from marking under U.S.C. 1304 (a) (3) (d) if the outer container is marked with the country of origin.

The applicable subheading for the "Corner Pockets" will be 6307.90.9480, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other: Other, other. The rate of duty will be 7 percent ad valorem.

Articles classifiable under subheading 6307.90.9480, HTS, which are products of Pakistan, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling