The tariff classification of an unfinished magnifier cover from Hong Kong

NY M84980 July 13, 2006 CLA-2-63:RR:NC:N3:351 M84980 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Diane M. Mauceri UTI, United States, Inc. 1 Johnson Road Lawrence, NY 11559 RE: The tariff classification of an unfinished magnifier cover from Hong Kong Dear Ms. Mauceri: In your letter dated June 30, 2006, you requested a tariff classification ruling on behalf of your client, Bausch & Lomb, of Rochester, NY. The item in question is identified as an unfinished magnifier cover. It is cut in a figure-eight shape from a flat PVC sheet that is lined with rayon felt; this construction is considered a textile fabric for tariff purposes. You indicate that the felt is intended to protect a magnifier from scratching. The fabric pieces will be assembled in the U.S. to form a magnifier cover. The applicable subheading for the unfinished magnifier cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textiles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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