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NY M81985




April 4, 2006

CLA-2-63:RR:NC:N3:351 M81985

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Steve Gunther
CHB Midwest Regional Manager
Stonepath Logistics International Services 980 Lone Oak Road
Suite 134
Eagan, MN 55121

RE: The tariff classification of a nylon tractor seat cover and a polyester lawn mower cover from China

Dear Mr. Gunther:

In your letter dated March 23, 2006, you requested a tariff classification ruling on behalf of your client, Miller Bag dba AIRTEX Design, of Minneapolis, Minnesota.

The submitted samples are identified as a tractor seat cover and a lawn mower cover. The tractor seat cover is made of 1000 denier nylon Cordura fabric. It measures approximately 47” x 17” and features webbed straps that are secured by plastic buckles. You state that the sample reflects the item as it will be imported and that after importation a gel seat cushion will be inserted in the hook-and-loop pouch on the underside. You indicate that the item is intended to enhance the comfort for the professional tractor rider and it will then be sold as an after-market item at tractor dealers and tractor supply stores. The item is one size fits all.

The second item is a lawn mower cover made of 600 denier polyester that measures approximately 61” x 18” x 9” and is secured by a webbed strap. You state that the sample reflects the item as it will be imported and that it is designed to cover a walk-behind lawn mower when not in use. You indicate that the item will be sold as an after-market item in various retail outlets and that the item is one size fits all.

The applicable subheading for the nylon tractor seat cover and the polyester lawn mower cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 % ad valorem.

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.

Sincerely,

Robert B. Swierupski
Director,

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