The tariff classification of a cushion cover from China

N170359 July 6, 2011 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. Patrick Starr Starr Sourcing, Inc. 4209 Ruby Place Bellingham, WA 98226 RE: The tariff classification of a cushion cover from China Dear Mr. Starr: In your letter dated June 6, 2011 you requested a classification ruling on behalf of Austin Urethane, Inc. The submitted sample is a cushion cover. The cover is made from 55 percent cotton and 45 percent polyester woven fabric. The wedge shaped cover measures approximately 24 x 26 inches and approximately 11.5 high at one end tapering to a point at the other. There is a zippered opening along one end extending partially down each side. After importation the cover will be filled with a plastic foam cushion. The applicable subheading for the cushion 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. 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