The tariff classification of a headboard and footboard covers from Lithuania.

NY I86574 November 6, 2002 CLA-2-63:RR:NC:TA:349 I86574 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Susan D. Klingbeil IKEA 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a headboard and footboard covers from Lithuania. Dear Ms. Klingbeil: In your letter dated October 3, 2002 you requested a tariff classification ruling. The instant samples, identified as article # 60031254 “Morkendal”, are a twin-size headboard and footboard covers. The covers are made from 75 percent cotton and 25 percent polyester woven fabric. The head board cover is sewn on three sides with a full opening along the fourth. The cover is intended to slip onto a headboard and is affixed to it by means of a hook and loop type fastener. The footboard is stylized to wrap around and attaches to the board by means of a hook and loop fastener. The applicable subheading for the head and foot board covers will be 6304.92.0000, 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 cotton. The rate of duty will be 9.6 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division