The tariff classification of an infant’s car seat cover from Bangladesh and China

N013769 July 18, 2007 CLA-2-67:RR:E:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Jennifer Pines EmmaLu, LLC 2122 Strasburg Court Dunwoody, GA 30338 RE: The tariff classification of an infant’s car seat cover from Bangladesh and China Dear Ms. Pines: In your letter dated July 3, 2007 you requested a classification ruling. You will be importing an infant’s car seat cover. Photos of the cover were submitted with your request. The cover is contoured to fit an infant's car seat. It is not padded or internally fitted. The face of the cover is made from 100 percent cotton woven fabric, that is sewn to a cotton felt center and waterproof lining back. The main panel has various slots through which seat restraints will presumably protrude. The edges are fully elasticized used to secure the cover to the seat. The applicable subheading for the infant’s car seat cover will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent 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/. The cover falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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