The tariff classification of a disposable cover for a toilet seat, from China

N069000 July 24, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Debbie Mayard Hamco P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of a disposable cover for a toilet seat, from China Dear Ms. Mayard: In your letter dated July 14, 2009, you requested a tariff classification ruling. The submitted sample is called a “Potty Topper,” a disposable toilet seat cover for children for protection from public toilet seat germs. It is constructed of a non woven textile fabric with a plastic liner on the bottom surface; this construction is considered a textile fabric for tariff purposes. It has adhesive strips on the side to hold the product in place. After importation it will be packaged and offered for retail sale. The applicable subheading for the Potty Topper 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% 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 sample will be retained for our files. 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