United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C87841 - NY C87923 > NY C87873

Previous Ruling Next Ruling
NY C87873





June 12, 1998

CLA-2-39:RR:NC:SP:222 C87873

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.1000

Ms. Marianne Miranda
Federated Merchandising Group
1440 Broadway
New York, NY 10018

RE: The tariff classification of a plastic cushion cover from Taiwan.

Dear Ms. Miranda:

In your letter dated May 13, 1998, you requested a tariff classification ruling.

You have submitted a sample of a cushion cover. The cushion cover is composed of 100 percent vinyl fabric. The cushion cover will have three sides sewn shut and the fourth side will have a zipper closure. Your letter of inquiry states that the cushion cover will be imported without any fill and without the cushion. Only the plastic cushion cover will be imported.

There are no quota restrictions on the merchandise at this time.

The applicable subheading for the plastic cushion cover will be 3924.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other: curtains and drapes...slipcovers; and like furnishings. The rate of duty will be 3.3 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 Alice Masterson at 212-466-5892.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: