The tariff classification of a lounge chair cover from Pakistan.
Issued February 13, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The submitted 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. The loose cover is rectangular in shape and measures 33 x 98 inches. One end of the cover has been folded over forming a pouch. This pouch slips over the head portion of a patio or pool lounge chair. The edges are hemmed.
CBP rationale
The applicable subheading for the 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 G85768 February 13, 2001 CLA-2-63:RR:NC:TA:349 G85768 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Abraham Rotbart Futterman Associates, Inc. 156 Willow Tree Road Monsey, NY 10952 RE: The tariff classification of a lounge chair cover from Pakistan. Dear Mr. Rotbart: In your letter dated January 10, 2001 you requested a classification ruling. The submitted 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. The loose cover is rectangular in shape and measures 33 x 98 inches. One end of the cover has been folded over forming a pouch. This pouch slips over the head portion of a patio or pool lounge chair. The edges are hemmed. The applicable subheading for the 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 6.6 percent ad valorem. The lounge chair cover falls within textile category designation 369. Pursuant to a CITA directive, products in category 369-O produced or manufactured in Pakistan and entered into the United States on or after September 9, 1997 are no longer subject to quota or visa requirements. 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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