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May 17, 1999

CLA-2-63:RR:NC:TA:352 E81475


TARIFF NO.: 6307.90.9989

Mr. Michael Belt
Sourcing Solutions LLC
4930 Orley Dr.
St. Louis, MO 63033

RE: The tariff classification of an ironing board cover and pad from China.

Dear Mr. Belt:

In your letter dated April 28, 1999, you requested a tariff classification ruling.

The samples submitted are an iron board cover and a pad. The iron board cover is made of 100 percent cotton woven fabric with aluminum coating on the outer surface. There is a string threaded through the edges which can be used to tighten the cover around an ironing board. The pad is constructed of foam rubber sheeting and is cut into the shape of the ironing board. The iron board cover and pad are contained in a sealed plastic package. This article is a composite good, composed of various materials. The essential character of this article is imparted by the textile ironing board cover.

The applicable subheading for the ironing board cover with a pad will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.

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 Alan Tytelman at 212-637-7092.


Robert B. Swierupski

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