The tariff classification of a plastic cushion cover fromTaiwan.

NY C87873 June 12, 1998 CLA-2-39:RR:NC:SP:222 C87873 CATEGORY: Classification TARIFF NO.: 3924.90.1000 Ms. Marianne Miranda Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of a plastic cushion cover from Taiwan. Dear Ms. Miranda: In your letter dated May 13, 1998, you requested a tariff classification ruling. You have submitted a sample of a cushion cover. The cushion cover is composed of 100 percent vinyl fabric. The cushion cover will have three sides sewn shut and the fourth side will have a zipper closure. Your letter of inquiry states that the cushion cover will be imported without any fill and without the cushion. Only the plastic cushion cover will be imported. There are no quota restrictions on the merchandise at this time. The applicable subheading for the plastic cushion cover will be 3924.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other: curtains and drapes...slipcovers; and like furnishings. The rate of duty will be 3.3 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 Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division