873572 87 Ruling Active

The tariff classification of an ironing board cover fromTaiwan or China.

Issued April 24, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9480

Headings: 6307

Product description

The top layer is made of 35 percent cotton and 65 percent polyester woven fabric. The bottom layer is 100 percent polyester felt fabric. There is a string threaded through the edges which can be used to tighten the cover around an ironing board.

Full text

NY 873572 APR 24 1992 CLA-2-63:S:N:N3G:345 873572 CATEGORY: Classification TARIFF NO.: 6307.90.9480 Mr. Nicholas Tan International Connection Inc. 3001 Bethel Road, Suite 203 Columbus, Ohio 43220 RE: The tariff classification of an ironing board cover from Taiwan or China. Dear Mr. Tan: In your letter dated April 15, 1992, you requested a tariff classification ruling. The sample submitted is composed of two layers of fabric. The top layer is made of 35 percent cotton and 65 percent polyester woven fabric. The bottom layer is 100 percent polyester felt fabric. There is a string threaded through the edges which can be used to tighten the cover around an ironing board. The applicable subheading for the ironing board cover will be 6307.90.9480, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: 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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