The tariff classification of an armrest pad for a chair, from China.

N116107 July 23, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of an armrest pad for a chair, from China. Dear Ms. Pendris: In your letter dated July 20, 2010, you requested a tariff classification ruling. You submitted a pair of Wheelchair Armrest Fleece Pads (Item 64530) and the advertising literature. Each pad measures 14-3/4” x 9-1/2” and features an outside pocket. Each features a fleece pad for the user’s arm. It wraps around the armrest and fastens with hook-and-loop fastener strips. A picture shows them being used on a wheelchair, but the samples fit on any chair where they can be wrapped around the armrests. The advertising states, “Great for office chairs too!” For tariff purposes they cannot be considered accessories for wheelchairs since they are not specially fitted for a wheelchair; also, there is no tariff provision for accessories to chairs. Your sample will be returned as requested. The applicable subheading for the Wheelchair Armrest Fleece Pads (Item 64530) 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