The tariff classification of tissue box covers from China

N115595 August 9, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000; 3924.90.5600 Ms. Jane Jewett Talus Corp. 470 Riverside Street Portland, Maine 04103 RE: The tariff classification of tissue box covers from China Dear Ms. Jewett: In your letter dated July 14, 2010 you requested a classification ruling. The submitted samples are tissue box covers (Suede Version and Faux Leather Version). The outer surface of the suede version will be made from a 100 percent polyester woven fabric with a suede finish. The cover has cardboard stiffeners and a polypropylene lining. The boutique size tissue box cover measures 4.75 inches x 4.75 inches x 5.5 inches high. It has an opening along the bottom used to place the item over the tissue box. The top portion has a slit opening used to remove a tissue. The cover also features a small front pocket. The faux leather version is made in the same manner as the above version except that the outer surface is made from polyurethane artificial leather reinforced with a textile fabric. The applicable subheading for the suede version cover 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. The applicable subheading for the faux leather version cover will be 3924.90.5600, HTSUS, which provides for other household articles…of plastics: other: other. The rate of duty will be 3.4 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