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I82691 I8 Ruling Active

The tariff classification of cushion shells from China.

Issued June 14, 2002 by U.S. Customs and Border Protection.

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I8 I82691 (June 14, 2002)

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The shells are made of two textile panels. The front panel is constructed of 100 percent stitched bonded polyester fabric. The back panel is made of 100 percent spun bonded polypropylene fabric. The two panels are sewn together on three sides with the fourth side open. After importation the shells will be stuffed and sewn closed.

CBP rationale

The applicable subheading for the cushion shells will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles .

Full text

NY I82691 June 14, 2002 CLA-2-63:RR:NC:TA:351 I82691 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Yvonne Sherri Lopez AFI (California), Inc. 2381 Rosecrans Ave., #100 El Segundo, CA 90245 RE: The tariff classification of cushion shells from China. Dear Ms. Lopez: In your letter dated May 29, 2002, on behalf of Arden Companies you requested a tariff classification ruling. The samples submitted are two outdoor furniture cushion shells. The shells are made of two textile panels. The front panel is constructed of 100 percent stitched bonded polyester fabric. The back panel is made of 100 percent spun bonded polypropylene fabric. The two panels are sewn together on three sides with the fourth side open. After importation the shells will be stuffed and sewn closed. The applicable subheading for the cushion shells will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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