U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-18 · Updates real-time
The tariff classification of a seat cover from Taiwan.
NY D80759 August 19, 1998 CLA-2-63:RR:NC:TA:349 D80759 CATEGORY: Classification TARIFF NO.:6304.93.0000 Ms. Leslie Tsuboi SST International P.O. Box 45055 Los Angeles, CA 90045 RE: The tariff classification of a seat cover from Taiwan. Dear Ms. Tsuboi: In your letter dated July 27, 1998 you requested a classification ruling on behalf of Scanmark, Inc. The instant sample, which is a cover for the back of a chair, is made from a woven fabric stated to be of synthetic fiber. The red color cover measures approximately 18 x 22 inches. Three edges are sewn and the fourth has a zipper closure. In your letter you indicate that this cover will be used for a specific desk chair. The applicable subheading for the cover will be 6302..93.0000, Harmonized Tariff Schedule of the United States (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 10.1 percent ad valorem. The seat cover falls within textile category designation 666. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. 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. 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. 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 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division