The tariff classification of a chair cushion shell from China

N173098 July 21, 2011 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6307.90.8945; 6307.90.9889 Mr. Barry J. Hackett Greendale Home Fashions 1150 Schenley Place Greendale, IN 47025 RE: The tariff classification of a chair cushion shell from China Dear Mr. Hackett: In your letter dated June 24, 2011 you requested a tariff classification ruling. The submitted sample is a chair cushion shell. The shell will be made from either 100 percent cotton or 100 percent nylon woven fabric. The instant sample has a 7-inch wide unfinished opening in one end. It has a self fabric binding along the edges and chair ties on two corners. The chair cushion shell will be available from 15 x 15 inch to 48 x 60 inch sizes. After importation the shell will be stuffed in the United States and sewn closed.  The applicable subheading for the cotton cushion shell will be 6307.90.8945, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction: pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton… pillow shells, of cotton. The rate of duty will be 7 percent ad valorem. The applicable subheading for the nylon cushion shell will be 6307.90.9889, HTSUS, which provides for the made up textile articles, other. The rate of duty will be 7 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