N315395

N315395 November 12, 2020 CLA-2-56:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5603.94.9050; 6307.90.9891; 9903.88.03; 9903.88.15 Mr. Bruce Johnson Turnkey Product Solutions, Inc. 2001 South Main Street, Suite 1 Blacksburg, VA 24060 RE: The tariff classification of a nonwoven pool liner barrier pad from China Dear Mr. Johnson: In your letter dated October 16, 2020, you requested a tariff classification ruling. You provided a sample of the product, not to scale, to this office and will be retained for training purposes. Item 70-0008RD-BLK-160, described as an “8 foot round Armor Shield pool liner barrier pad,” is designed to be used under the bottom of the pool liner to help protect the liner from any sharp items and provide cushioning. The pool liner barrier pad is described as “rectangular,” “round,” or “oval.” The “round” pool liner pad will be imported in 13 different sizes ranging from 8 to 36 feet in diameter. The “oval” pool liner pad will be imported in 30 different sizes ranging from 8 x 12 feet to 21 x 43 feet and the “rectangular” pool liner pad will be imported in four different sizes ranging from 12 x 20 feet to 16 x 32 feet. All of the pool liner barrier pads are composed of mechanically bonded nonwoven textile fabric of man-made staple fibers and weigh 200 g/m2. The pool liner barrier pads are cut to size and the edges are hot pressed. The applicable subheading for the “rectangular” pool liner barrier pads will be 5603.94.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 150 g/m2: Other: Other…Other nonwovens, whether or not impregnated, coated or covered: Obtained by mechanical entanglement, of staple fibers.” The rate of duty will be Free. Note 7 to Section XI, HTSUS, states that: 7. For the purposes of this section, the expression “made up” means: (a) Cut other than into squares or rectangles; Therefore, the “round and oval” pool liner barrier pads are deemed to be made-up articles and are excluded from classification as textile fabrics in the piece under subheading 5603.94.9050. The applicable subheading for the “round and oval” pool liner barrier pads will be 6307.90.9891, 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(f) to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5603.94.9050, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5603.94.9050, HTSUS, listed above. 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. 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