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NY G86326




February 8, 2001

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.91.0020; 6304.93.0000

Ms. Susan C. Wynn
LifePlus Inc.
2636 Woodbury Drive
Torrance, CA 90503

RE: The tariff classification of toilet seat covers from Japan.

Dear Ms. Wynn:

In your letter dated January 12, 2001 you requested a classification ruling.

The submitted samples are toilet seat cover. Both items are in their original Japanese retail packaging. The first item is comprised of two sections that are contoured and designed to be placed on top of the toilet seat. They are made from 100 percent man made fiber felt fabric coated with a rubber or plastic backing. This backing prevents this cover from sliding. The second item is a seat cover made from 100 percent man-made fiber knit pile fabric. The seat cover is circular in shape with an opening at the center. The bottom portion has an adjustable plastic wire that is used to secure the cover to the toilet seat. You indicate this item will also be available in a “U” shape.

The applicable subheading for the “O” and “U” shaped, knit, toilet seat covers 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 7.5 percent ad valorem.

The applicable subheading for the felt fabric toilet seat covers will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.7 percent ad valorem.

Both the toilet seat cover and pads fall within textile category designation 666. Based upon international textile trade agreements products of Japan are subject to 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.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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