The tariff classification of a toilet lid cover from India

N061337 June 3, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Kina Mendiola IDS USA 2 Panasonic Way North Building, 3rd Floor Secaucus, New Jersey 07094 RE: The tariff classification of a toilet lid cover from India Dear Ms. Mendiola: In your letter dated May 18, 2009 you requested a classification ruling. The instant sample, identified as Style KH0047, is a toilet lid cover. The cover is made from cotton yarns. The yarns have been tufted into a cotton base fabric. The oval shaped cover measures 18.5 x 17.5 inches. The edges of the cover are elasticized to secure the cover to the toilet seat lid. The applicable subheading for the 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/. 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