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8875501993-07-21New YorkClassification

The tariff classification of a stadium seat cushion coverfrom China.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

6304.92.0000

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Court Cases

4 cases

CIT & Federal Circuit

Ruling Age

32 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-18 · Updates real-time

Summary

The tariff classification of a stadium seat cushion coverfrom China.

Ruling Text

NY 887550 July 21, 1993 CLA-2-63:S:N:N6:349 887550 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 6304.93.0000 Mr. Charlie George Tri-Bun Corp. P.O. Box 485 505/507 Kings Highway Swedesboro, NJ 08085 RE: The tariff classification of a stadium seat cushion cover from China. Dear Mr. George: In your letter dated June 24, 1993, you requested a tariff classification ruling. The submitted sample is a seat cushion cover that is approximately 15" in diameter and 2 1/2 " thick. The cover is made of 100 percent cotton woven fabric, coated on the upper surface with polyvinyl chloride (PVC) coating. It will also be made in either 100 percent polyester or 100 percent nylon woven fabric. A small pouch made from the same fabric is secured to the cushion by means of 4 VELCRO-like strips. The cushion has a carrying handle and an approximately 12" zippered opening in the side. As requested, the sample is being returned. The applicable subheading for the cushion cover made of cotton will be 6302.92.000, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 7.2 percent ad valorem. The applicable subheading for the cushion cover made of polyester or nylon will be 6302.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 10.6 percent ad valorem. The cushion cover made of cotton falls within textile category designation 369 and the cover made of man-made fibers falls within textile category 666. Based upon international trade agreements, products of China are subject to visa and quota requirements. 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. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. The submitted samples are not marked with its country of origin. Section 134.11 of the Customs Regulations (19 CFR 134.11) states that "...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit...to indicate...the country of origin of the article..." Additionally, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Washington, D.C., 20580, for information on the applicability of these requirements to these items. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport