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NY N024615




April 8, 2008

CLA-2-39:OT:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.1050

Ms. Francine Ramsey
Hampton Direct, Inc.
P. O. Box 1199
Williston, VT 05495

RE: The tariff classification of plastic chair pad protectors from China

Dear Ms. Ramsey:

In your letter dated February 28, 2008 you requested a tariff classification ruling.

The submitted sample is identified as Set/6 Chair Pad Protectors, SKU# 65380. This item is comprised of six identical chair seat cushion covers that are each made of clear polyethylene (PE) plastic material. They are designed to protect upholstered dining chairs from accidental spills. Each protector measures approximately 19” in length by 19” in width.

There are two plastic strips that are sewn to each of the four corners of each protector. Each strip measures approximately 14” to 15” in length from the corner of the protector to the end of the strip. The two strips at each corner of the protector are designed to be tied around a respective chair leg to secure the protector in place. Two of the four corners of each protector has an “L” shaped cutout and these cutouts are designed to be placed at the back of the seat cushion, to accommodate the two back legs of the chair on which the protector will be used.

The applicable subheading for SKU# 65380 will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides forother household articlesof plastics: other: furniture slipcovers; and like furnishingsother. The rate of duty will be 3.3 percent 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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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