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NY B84668




May 15, 1997

CLA-2-63:RR:NC:TA:349 B84668

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.91.0040

Mr. Mike Takata
Quality Home Improvement Co.
941 Weeber Street
Iowa City, Iowa 52246

RE: The tariff classification of two textile toilet seat covers from Japan.

Dear Mr. Takata:

In your letter dated April 21, 1997 you requested a classification ruling.

The instant samples are "O" and "U" shaped toilet seat covers in with their original Japanese retail packaging. Both seat covers are made from 100 percent knit pile man-made fiber fabric. The "O" shaped seat cover is circular with an opening at the center. The bottom portion has an adjustable plastic wire which is used to secure the covers to the toilet seat. The submitted "U" shaped cover slips onto the toilet seat. You indicate in your letter that another version of this "U" cover is held to the toilet seat by a hook fastener.

The applicable subheading for the toilet seat covers will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 9.8 percent ad valorem.

Both toilet seat covers fall within textile category designation 666. Based upon international textile trade agreements products of Japan are subject to the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 212-466-5854.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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