The tariff classification of a shopping cart cover from China

NY K82670 February 19, 2004 CLA-2-63:RR:NC:N3:351 K82670 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Frank Prackler Harold I. Pepper Co., Inc. 486A Sunrise Highway Suite 203 Rockville Centre, NY 11570 RE: The tariff classification of a shopping cart cover from China Dear Mr. Packer: In your letter dated January 28, 2004, you requested a tariff classification ruling. The ruling request is on behalf of Style Source. The submitted sample, a shopping cart seat cover, will be constructed of either 100 percent cotton or 50 percent cotton/50 percent polyester fiber fabric. It is designed to fit over the seat portion of a supermarket shopping cart to make it more comfortable and safer for a child to sit in. It is not stuffed or filled. The applicable subheading for the shopping cart cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division