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The tariff classification of toilet seat covers from Hong Kong or China.
Issued February 22, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F82495 (February 22, 2000)
Tariff classification
HTS codes: 6304.91.0020
Headings: 6304
Product description
You submitted a picture of a textile toilet seat cover. The cover is stated to made from 100 percent cotton knit terry fabric. The item is circular in shape with an opening at the center. The bottom portion has an adjustable plastic wire that is used to secure the cover to the toilet seat.
CBP rationale
The applicable subheading for the toilet seat cover will be 6304.91.0020, 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 F82495 February 22, 2000 CLA-2-63:RR:NC:TA:349 F82495 CATEGORY: Classification TARIFF NO.: 6304.91.0020 Mr. Mark F. Weisbrod The Better MouseTrap People (B.C.) Ltd. 400-698 Seymour Street Vancouver, B.C. Canada V6B 3K6 RE: The tariff classification of toilet seat covers from Hong Kong or China. Dear Mr. Weisbrod: In your letter dated January 25, 2000 you requested a classification ruling. You submitted a picture of a textile toilet seat cover. The cover is stated to made from 100 percent cotton knit terry fabric. The item is circular in shape with an opening at the center. The bottom portion has an adjustable plastic wire that is used to secure the cover to the toilet seat. The applicable subheading for the toilet seat cover will be 6304.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of cotton. The duty rate will be 8.1 percent ad valorem. The cover falls within textile category designation 369. Based upon international textile trade agreements products of Hong Kong and China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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