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The tariff classification of a lounge chair cover from Pakistan
Issued August 30, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L87389 (August 30, 2005)
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The submitted sample, style # L6-1000, is a lounge chair cover. The cover is made from 100 percent cotton woven terry fabric. Both sides of the cover contain uncut loops. It is rectangular in shape and measures 26 inches in width by 60 inches in length. One end of the cover has been folded over and sewn 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 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 L87389 August 30, 2005 CLA-2-63:RR:NC:TA:349 L87389 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a lounge chair cover from Pakistan Dear Mr. Hoffacker: In your letter dated August 18, 2005 you requested a classification ruling on behalf of Revere Mills, Inc. The submitted sample, style # L6-1000, is a lounge chair cover. The cover is made from 100 percent cotton woven terry fabric. Both sides of the cover contain uncut loops. It is rectangular in shape and measures 26 inches in width by 60 inches in length. One end of the cover has been folded over and sewn 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 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 6.3 percent ad valorem. The cover falls within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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