The tariff classification of a cushion cover from Vietnam.

NY G86341 February 8, 2001 CLA-2-63:RR:NC:TA:349 G86341 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Ms. Laura Yeager IKEA Wholesale NA 496 West Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a cushion cover from Vietnam. Dear Ms. Yeager: In your letter dated January 9, 2001 you requested a classification ruling. The submitted sample, identified as “Kelig Dice slipcover” Ikea article #20036606, is a cushion cover. The cover is made from 100 percent nylon woven fabric. It is made in the shape of a cube and measures 15-½ inches on each side. It features a zipper type closure on one side used to insert an inflatable cushion. The cover is printed to resemble a dice cube. The applicable subheading for the cover will be 6304.93.0000, 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 90 percent ad valorem. The cushion cover falls within textile category designation 666. Based upon international textile trade agreements products of Vietnam are not subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division