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April 15, 1999

CLA-2-63:RR:NC:TA:349 D89610

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.91.0040

Ms. Gladys Diaz
John T. Raia Customhouse Brokers
One Industrial Plaza Bldg. D
Valley Stream, NY 11581

RE: The tariff classification of seat cover from China.

Dear Ms. Diaz:

In your letter dated March 19, 1999 you requested a classification ruling.

The submitted sample is a slipcover designed to be used with a folding chair. The cover is made from 100 percent polyester knit fabric. The fabric is of pile construction. The cover fits over the entire chair and is secured to the chair by means of elastic and plastic hooks. Included with the seat cover are rubber tips used for the chair legs. Both items will be retailed packaged at the time of import.

Please note, that the submitted seat cover and rubber tips meet the qualifications of "goods put up in sets for retail sale". In order to qualify as a set the components of the set must meet all three of the following criteria:

1- consists of at least two different articles that are, prima facie, classifiable in different headings; 2- put up together to meet a particular need or carry out a specific activity; 3- packed for sale directly to users without repacking.

In this case the seat cover and rubber tips meet all of the three criteria. The seat cover provides the essential character of the set. The applicable subheading for the seat cover 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 8.6 percent ad valorem.

The seat cover falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. . .
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.USTREAS.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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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