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NY N022234




January 31, 2008

CLA-2-63:OT:RR:NC:N3:351

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Mr. David C. Williams
DC Williams & Associates
470 Park Ave. So.
New York, NY 10016

RE: The tariff classification of an insulated pallet cover from China

Dear Mr. Williams:

In your letter dated Jan. 14, 2008, you requested a tariff classification ruling on behalf of your client Kindnoon Offshore Trading Co., Ltd., of Hong Kong.

You submitted a schematic drawing of style PC 60, insulated pallet cover, and a piece of the fabric from which it is made. The item is used to cover pallets that contain foodstuffs such as meat or ice cream, or medicines that need to be maintained at low temperatures during transport or storage. The cover measures 48” wide x 40” deep x 60” high and is opened on the bottom to be slipped over the merchandise on the pallet. It closes with hook-and-loop fastener strips.

The cover is made of quilted fabric. The outer layers (top and bottom) are 100% nylon woven fabric that you state has a polyurethane coating; the coating is not visible to the naked eye. Next to one layer of fabric is what you refer to as an arctic shield, a metallized plastic film backed with spunbonded non-woven textile fabric. There is also a layer of 4-ounce polyester fill. The layers are joined by 6” x 6” diamond quilting stitching.

The sample which you submitted was examined and disposed of.

The applicable subheading for the insulated pallet cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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