The tariff classification of seat belt covers from China

N094036 February 19, 2010 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of seat belt covers from China Dear Ms. Pendris: In your letter dated February 2, 2010, you requested a tariff classification ruling. The submitted sample is called “S/2 Seat Belt Pads” (Item# 68130), a set of two pads that wrap around a seat belt strap to provide cushioning and protection to relieve rubbing and chafing. They can also be used on luggage handles, golf bags, backpacks, and other items with handles or straps. They are constructed of 100% felt with hook-and-loop fastener strips. Each measures 7” square. The pads have an embroidered leaf design which is made of 100% polyester. The applicable subheading for the Seat Belt Pads 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/. 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