The tariff classification of a pet cushion covers from China.

NY F84317 March 24, 2000 CLA-2-63:RR:NC:TA:352 F84317 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Sue Wang Comely Int’l Trading Inc. 303 Fifth Ave., Room 1807 New York, NY 10016 RE: The tariff classification of a pet cushion covers from China. Dear Ms. Wang: In your letter dated March 9, 2000, you requested a tariff classification ruling. The samples submitted are two pet cushion covers. One pet cushion cover is made of polyester knit pile fabric and cotton twill fabric. The two pieces of fabrics are sewn together on two sides. There is a zipper sewn into the third side seam and the fourth side is open. This cover measures approximately 28-1/2 inches wide by 12 inches long. The other cover is constructed of polyester brushed knit fabric and polyester/cotton knit pile fabric. The two pieces of fabrics are sewn together on three sides. There is a zipper sewn into one side seam. It measures approximately 36-1/2 inches long by 27 inches wide. The applicable subheading for the pet cushion covers will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 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 Alan Tytelman at 212-637-7092. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division