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NY M85300

July 28, 2006

CLA-2-63:RR:NC:N3:351 M85300


TARIFF NO.: 6307.90.9889

Katherine Tu
Budge Industries, LLC
1690 Sumneytown Pike
Lansdale, PA 19446

RE: The tariff classification of grill covers and patio furniture covers from China

Dear Ms. Tu:

In your letter dated July 21, 2006, you requested a tariff classification ruling.

You submitted samples of textile swatches that, you indicate, are cut from grill covers and patio furniture covers. No actual samples of the covers were submitted, nor were pictures or any other representation of them. The only description was “patio furniture covers and grill covers.” In a telephone conversation with National Import Specialist Mitchel Bayer you stated that the furniture covers are meant to protect outdoor furniture from the elements.

Sample 1 is 100% acrylic woven fabric; sample 2 is the same with a PA coating. Samples 3 and 4 are 100% ring spun polyester (coated with PA and uncoated). Samples 5 and 6 are 100% spunbonded polyester (PE coated and uncoated). Sample 7 is 100% 600D x 600D polyester woven fabric.

Sample 8 is woven of textile strips. The strips meet the dimensional requirements of man-made fiber textile strips contained in Section XI, Legal Note 1(g) of the Harmonized Tariff Schedule of the United States (HTSUS).

All of the submitted fabrics are considered to be textile fabrics for tariff purposes.

The applicable subheading for the grill covers and patio furniture covers will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

You included two New York rulings that you believe are relevant to your merchandise. The first, NY 896638, classified two loose furniture slipcovers in heading 6304, HTSUS, which provides for other furnishing articles, including loose covers for furniture. However, the covers of heading 6304, HTSUS, are meant to be sat upon; they are not protective covers. The second ruling is NY F86282, which classified grill covers in chapter 39, HTSUS, which provides for plastic. As stated above, the fabrics you submitted are textile.

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/.

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.


Robert B. Swierupski

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