The tariff classification of a lounge chair cover from China.
Issued February 4, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The instant sample is a lounge chair cover. The cover is made from 100 percent cotton terry toweling fabric. Both sides of the cover contain uncut loops. All four edges are finished with a black and white stripe woven fabric. The towel is rectangular in shape and measures 43 x 70 inches. Each corner of the cover contains a weight. The front portion of one end of the cover has a pouch which is made from the same woven fabric as that used to finish the edges. This pouch slips over the head portion of a patio or pool lounge chair. When not is use the cover may be folded and stored in a sewn on zippered pouch. The cover has other compartments with zipper closures. As requested in your letter, the lounge chair cover is being returned.
CBP rationale
The applicable subheading for the lounge chair cover 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 C83609 February 4, 1998 CLA-2-63:RR:NC:TA:349 C83609 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. George Keil Pam & Frank (U.S.A.) Incorporated 3676 W. Clarkston Rd Suite B Clarkston, MI 48348 RE: The tariff classification of a lounge chair cover from China. Dear Mr. Keil: In your letter dated January 20, 1998 you requested a classification ruling. The instant sample is a lounge chair cover. The cover is made from 100 percent cotton terry toweling fabric. Both sides of the cover contain uncut loops. All four edges are finished with a black and white stripe woven fabric. The towel is rectangular in shape and measures 43 x 70 inches. Each corner of the cover contains a weight. The front portion of one end of the cover has a pouch which is made from the same woven fabric as that used to finish the edges. This pouch slips over the head portion of a patio or pool lounge chair. When not is use the cover may be folded and stored in a sewn on zippered pouch. The cover has other compartments with zipper closures. As requested in your letter, the lounge chair cover is being returned. The applicable subheading for the lounge chair cover 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 6.8 percent ad valorem. The lounge chair cover falls 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 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, Robert B. Swierupski Director, National Commodity Specialist Division
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