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April 5, 1999

CLA-2-63:RR:NC:TA:349 D89231


TARIFF NO.: 6304.91.0040

Ms. Linda Wing
MSR Imports Inc.
6920 Central Highway
Airport Circle Industrial Park
Pennsauken, NJ 08109

RE: The tariff classification of an umbrella net from Taiwan.

Dear Ms. Wing:

In your letter dated March 9, 1999 you requested a classification ruling.

The instant sample is referred to as an umbrella net. The net is made from 100 percent nylon knit fabric. It has a zipper sewn along one side. Sewn to the bottom of the net is a polyethylene woven fabric hem with a plastic tube inserted through it. This net is placed over the top of a patio umbrella to offer protection against outdoor pests such as mosquitoes.

The Explanatory Notes to the Harmonized Commodity Description and Coding System, (EN), although not legally binding, are the official interpretation of the tariff at the international level. The EN for heading 63.04 states, in pertinent part, that:

This heading covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04, for use in the home, public buildings, theaters, churches, etc., and similar articles used in ships, railway carriages, aircraft, trailer caravans, motor-cars, etc.

These articles include wall hangings and textile furnishings for ceremonies (e.g. weddings or funerals); mosquito netsĀ

The applicable subheading for the umbrella net will be 6304.91.0040, Harmonized Tariff Schedule of the United States HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 8.6 percent ad valorem.

The umbrella net falls within textile category designation 369. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 John Hansen at 212-637-7078.


Robert B. Swierupski

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