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September 13, 1999

CLA-2-63:RR:NC:TA:352 E86246

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Ms. Angie Stillwell
Computrex Logistics
P.O. Box 24302
Louisville, KY 40224

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

Dear Ms. Stillwell:

In your letter dated August 12, 1999, on behalf of your client Bajer Design, you requested a tariff classification ruling.

The submitted sample is an ironing board cover manufactured with 100% cotton plain woven fabric. A piece of cordage has been inserted in a hemmed sleeve that runs around the edge of the ironing board cover. This cordage is used to tighten the cover around the ironing board. A plastic foam pad approximately ¼” in thickness and cut to the shape of an ironing board has been inserted within the textile cover to provide additional cushioning. This article is a composite good consisting of textile woven fabric and plastic foam. Based on its value and function, the textile fabric imparts the ironing board cover with its essential character.

The applicable subheading for the ironing board cover will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, 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.

Sincerely,

Robert B. Swierupski
Director,

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