A88893 A8 Ruling Active

The tariff classification of a car seat head rest cover from Taiwan.

Issued November 7, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.91.0040

Headings: 6304

Product description

The tariff classification of a car seat head rest cover from Taiwan.

CBP rationale

The applicable subheading for the cover will be 6304.91.0040 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted.

Full text

NY A88893 November 7, 1996 CLA-2-63:RR:NC:TA:349 A88893 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Mr. Joe Schmid JS International 110 West Ocean Blvd. Suite 307 Long Beach, CA 90802 RE: The tariff classification of a car seat head rest cover from Taiwan. Dear Mr. Schmid: In your letter dated October 18, 1996 you requested a classification ruling on behalf of HTT Headwear Ltd. The instant sample is a yellow colored car headrest cover. It is made of 100 percent man-made fiber knit fabric and measures approximately 8 x 10 inches. The fabric is folded on itself and sewn along two edges. One side is hemmed and left open to allow the cover to be pulled on over the head rest of a car seat. The applicable subheading for the cover will be 6304.91.0040 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 10.4 percent ad valorem. The cover falls within textile category designation 666. Based upon international textile trade agreements products of Taiwan 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 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 John Hansen at 212-466-5854. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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