The tariff classification of airplane seat and tray covers from Mexico

N323333 January 19, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891 Ms. Lori Tomimatsu Serenity Organizers LLC 16 Templar Place Oakland, CA 94618 RE: The tariff classification of airplane seat and tray covers from Mexico Dear Ms. Tomimatsu: In your letter dated December 21, 2021, you requested a tariff classification ruling. Samples were received and will be retained. Item 1 is an airplane seat cover made of 100 percent polyester knit fabric. The loose cover features an elasticized edge at the top. The fabric is folded over and sewn along the edges to create a 7 ½ inch pocket to fit the cover over the back of the airline seat. The bottom is hemmed, folded over and sewn to create one 8 x 9 inch and two 8 x 7 inch pockets at the bottom to store personal effects. The remaining side edges are finished with an overlock stitch. The upper left corner is printed with a logo and the words “SERENITY SEATS.” The seat cover is washable and reusable. The seat cover may also be used on buses and trains. Item 2 is an airplane tray cover made from 100 percent polyester knit fabric. The 16 x 11 inch sleeve fits over the airline tray located on the seat back in front of the user. The cover features a channel on the open end of the sleeve in which a cord has been threaded through to tighten the cover around the tray. The underside of the cover includes four pockets to store personal effects. The pockets are easily accessed when the tray is returned to the seatback. The upper left corner is printed with a logo and the words “serenity organizers.” The tray cover is washable and reusable. Both the seat cover and tray cover provide temporary clean contact surfaces for the passenger as well as providing a means to organize personal effects. The covers will be purchased by the passenger, brought with the passenger on the flight and taken with the passenger after the flight. The applicable subheading for the airplane seat cover and the tray cover will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division