The tariff classification of PVC smoker and grill covers from China

N058903 May 5, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Dennis Morse BDP International 2721 Walker Avenue, N.W. Grand Rapids, MI 49504 RE: The tariff classification of PVC smoker and grill covers from China Dear Mr. Morse: In your letters dated March 5 and April 24, 2009, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The submitted samples are a grill cover (#904460) and a smoker cover (#904449). Each is composed of an inner layer of woven polyester textile fabric and an outer layer of weather-resistant PVC. This is a textile fabric that is coated on one side with plastic coating that is visible to the naked eye other than by a change of color; this construction is considered a textile fabric for tariff purposes. The grill cover measures 59” x 19” x 42” and has a closure of hook-and-loop fastener strips for a secure fit. The smoker cover measures 17.25” x 17.25” x 39.5H and has four straps to keep the cover secure. The applicable subheading for the grill and smoker covers 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 samples 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