860571 86 Ruling Active

The tariff classification of a "chairpad shell" from China.

Issued March 7, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9490

Headings: 6307

Product description

Sewn around three of the sides is a ruffle constructed of the same fabric. Attach to each side of the opening is a textile strap measuring approximately 10 1/2 inches long by 7/16 inches wide. The sample is being returned as requested.

CBP rationale

The applicable subheading for the "chairpad shell" will be 6307.90.9490, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.

Full text

NY 860571 MAR 07 1991 CLA-2-63:S:N:N3G:345 860571 CATEGORY: Classification TARIFF NO.: 6307.90.9490 Mr. Kevin Maher C-Air Customhouse Brokers-Forwarders, Inc. 153-66 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of a "chairpad shell" from China. Dear Mr. Maher: In your letter dated February 14, 1991, on behalf of Town & Country Linen, New York, you requested a tariff classification ruling. The sample submitted is a "chairpad shell" composed of 65 percent polyester and 35 percent cotton woven fabric and measures approximately 18" X 17" with a 9 1/2" opening at one end. Sewn around three of the sides is a ruffle constructed of the same fabric. Attach to each side of the opening is a textile strap measuring approximately 10 1/2 inches long by 7/16 inches wide. The sample is being returned as requested. The applicable subheading for the "chairpad shell" will be 6307.90.9490, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other, other, other. The rate of duty will be 7 percent ad valorem. 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. Sincerely, Jean F. Maguire Area Director New York Seaport

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