The tariff classification of toaster and toaster oven covers from China.
Issued October 19, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The submitted samples are the covers for a two slice toaster and a toaster oven. Both covers are made of 100 percent cotton woven fabric with a thin layer of filler and a non-woven backing. As stated in your letter one cover measures 10 x 16 inches and 11-1/2 inches in height, while the two-slice toaster cover measures 6 x 11-3/4 inches and 10 inches in height. The dome shaped covers have an opening at the bottom and a textile loop on the top portion. They contain quilt stitching which goes through all three layers.
CBP rationale
The applicable subheading for the toaster and toaster oven covers will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton.
Full text
NY 815482 October 19, 1995 CLA-2-63:R:N3:349 815482 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Peter J. Morton Lillian Vernon Corporation 543 Main Street New Rochelle, New York 10801 RE: The tariff classification of toaster and toaster oven covers from China. Dear Mr. Morton: In your letter dated October 5, 1995 you requested a classification ruling. The submitted samples are the covers for a two slice toaster and a toaster oven. Both covers are made of 100 percent cotton woven fabric with a thin layer of filler and a non-woven backing. As stated in your letter one cover measures 10 x 16 inches and 11-1/2 inches in height, while the two-slice toaster cover measures 6 x 11-3/4 inches and 10 inches in height. The dome shaped covers have an opening at the bottom and a textile loop on the top portion. They contain quilt stitching which goes through all three layers. The applicable subheading for the toaster and toaster oven covers will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 7.1 percent ad valorem. The covers fall within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. 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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 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 212-466-5854. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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