The tariff classification of a headrest cover from China

NY M81994 April 4, 2006 CLA-2-63:RR:NC:N3:351 M81994 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mike Choi MKC Customs Brokers Int’l., Inc. P.O. Box 91042 Los Angeles, CA 90009-1042 RE: The tariff classification of a headrest cover from China Dear Mr. Choi: In your letter dated March 24, 2006, you requested a tariff classification ruling on behalf of your client, Earthlite Massage Tables, of Visata, California. The submitted sample is identified as a disposable headrest cover for a massage table. You indicate that it is constructed of 100 percent non-woven, felt-like rayon fabric. The item measures approximately 11½” x 15¾”. The applicable subheading for the headrest cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. Although you propose that the headrest cover be classified under subheading 4818.90.0000, HTSUS, that tariff applies only to items made of paper. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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