The tariff classification of a child’s swing insert from Honduras

N041648 October 21, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Jim Brown Southern Glove, Inc. P.O. Box 579 Conover, NC 28613-0579 RE: The tariff classification of a child’s swing insert from Honduras Dear Mr. Brown: In your letter dated October 10, 2008, you requested a tariff classification ruling. The submitted sample is identified as a “Swing Comfy,” a child’s swing seat insert. The item is constructed of 100% woven quilted textile fabric with a 50/50 poly/cotton binding. It measures approximately 16” x 13” and features openings for the child’s legs and panels to cover the front, back, and side panels of the swing. It fastens with hook-and-loop fasteners. It is designed to cover a backyard or playground swing before a child sits in it. The applicable subheading for the child’s swing insert will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, 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/. The sample will be returned as requested. 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