The tariff classification of a chair cover from China, Taiwan or Hong Kong

N089121 January 11, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 6304.93.0000 Ms. Edith Tolchin EGT Global Trading P.O. Box 231 Florida, NY 10921 RE: The tariff classification of a chair cover from China, Taiwan or Hong Kong Dear Ms. Tolchin: In your letter dated December 29, 2009 you requested a classification ruling on behalf of Scurtz, Inc. The submitted prototype sample is identified as a Scurtz™ chair cover. The chair cover will be made from either chief weight cotton or a chief weight polyester damask woven fabric. The item is designed to tie onto the back of a chair. It hangs from the seat height to the floor creating a skirt effect. The applicable subheading for the chair cover if chief weight cotton 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.       The applicable subheading for the chair cover if chief weight polyester will be 6304.93.0000, 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