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NY I88761

December 10, 2002

CLA-2-63:RR:NC:TA:349 I88761


TARIFF NO.: 6304.91.0020

Mr. Tom Kennedy
2670 NE 23 Street
Pompano Beach, FL 33062

RE: The tariff classification of a seat cover from China.

Dear Mr. Kennedy:

In your letter dated November 12, 2002 you requested a classification ruling.

You submitted pictures of a seat cover. The seat cover is made from 100 percent cotton knit terry fabric. It is rectangular in shape and measures 29 inches in width by 60 inches in length. One end of the cover is folded over and sewn creating a pocket. It is designed to slip over the top portion of the seat. The item may be used to cover an automobile seat, chair or lounge chair.

The applicable subheading for the seat cover will be 6304.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9494: other: knitted or crocheted of cotton. The duty rate will be 6.9 percent ad valorem. Effective 2003 the duty rate will be 6.4 percent ad valorem.

The cover falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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.


Robert B. Swierupski

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