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N044167 N0 Ruling Active

The tariff classification of a toilet lid cover from China

Issued November 24, 2008 by U.S. Customs and Border Protection.

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N0 N044167 (November 24, 2008)

Tariff classification

HTS codes: 6304.93.0000

Headings: 6304

Product description

The instant sample, identified as Product #26 Acrylic Lid, is a toilet lid cover. The cover is made from acrylic yarns. The yarns have been tufted into a pre-existing base fabric. The edges of the cover are elasticized to secure the cover to the toilet seat lid.

CBP rationale

The applicable subheading for the cover will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers.

Full text

N044167 November 24, 2008 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Ms. Rita Lowry Star Designs 4635 Progress Drive Columbus, IN 47201 RE: The tariff classification of a toilet lid cover from China Dear Ms. Lowry: In your letter dated November 11, 2008 you requested a classification ruling. The instant sample, identified as Product #26 Acrylic Lid, is a toilet lid cover. The cover is made from acrylic yarns. The yarns have been tufted into a pre-existing base fabric. The edges of the cover are elasticized to secure the cover to the toilet seat lid. The applicable subheading for the cover will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent ad valorem. 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/. The toilet lid cover falls within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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