The tariff classification of headrest covers from the Philippines

N068511 August 3, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. CJ Jocson 2AdTrav, LLC 6172 Bollinger Road, #118 San Jose, CA 95129 RE: The tariff classification of headrest covers from the Philippines Dear Mr. Jocson: In your letter dated July 3, 2009 you requested a classification ruling. The submitted samples are headrest covers. One cover is made from 100 percent polyester woven fabric. The second cover is made from 100 percent polypropylene non-woven fabric. The rectangular covers measure approximately 7.5 inches in width x 22.5 inches in length x 5.5 inches in height. The fabric is folded on itself and sewn along the sides. The cover has a full opening to allow it to be pulled on over the head rest. One side of the headrest has a plain hem. The other side is printed with a company logo and it features an elasticized hem. The applicable subheading for the headrest covers will be 6304.93.0000, 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 synthetic fibers. The duty rate will be 9.3 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