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878442 87 Ruling Active

The tariff classification of a "Soft Vac" from Korea.

Issued September 30, 1992 by U.S. Customs and Border Protection.

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87 878442 (September 30, 1992)

Tariff classification

HTS codes: 6307.90.9986

Headings: 6307

Product description

There are vacuum cleaner covers designed for use with specific makes and models of vacuum cleaners. The outer and inner shells are composed of nylon woven fabric. Between the fabrics are polyurethane foam and foam. They are used to protect the furniture from damages caused by vacuum cleaners.

CBP rationale

The applicable subheading for the "Soft Vac" will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.

Full text

NY 878442 SEPTEMBER 30, 1992 CLA-2-63:S:N:N3H:345 878442 CATEGORY: Classification TARIFF NO. 6307.90.9986 Mr. David W. Foster Vice President Soft Vac Corporation 721 Sligo Avenue Silver Spring, MD 20910 RE: The tariff classification of a "Soft Vac" from Korea. Dear Mr. Foster: In your letter dated September 16, 1992, you requested a tariff classification ruling. The samples submitted are "Soft Vac". There are vacuum cleaner covers designed for use with specific makes and models of vacuum cleaners. The outer and inner shells are composed of nylon woven fabric. Between the fabrics are polyurethane foam and foam. They are used to protect the furniture from damages caused by vacuum cleaners. The applicable subheading for the "Soft Vac" will be 6307.90.9986, 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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