The tariff classification of a patio set cover from China

N264360 May 29, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Bernadette Purcell QVC, Incorporated Studio Park 1200 Wilson Drive MC 232 West Chester, PA 19380-4262 RE: The tariff classification of a patio set cover from China Dear Ms. Purcell: In your letter dated April 24, 2015 you requested a tariff classification ruling. A sample accompanied your letter and will be returned to you, as requested. Please note that the sample was cut during examination. The “Deluxe Oversized Patio Set Cover,” Item Number M46746, is a patio furniture cover to protect outdoor furniture from the elements when not in use. The cover is constructed of polyester woven fabric laminated, coated or covered on one side to a sheeting of polyvinyl chloride. The plastic surface of the cover faces outward to provide water resistance and prolong color fading while the polyester interior helps protect the furniture finish while also reinforcing the cover. The cover measures 100” (L) x 70” (W) x 30” (H) and is considered to be a textile article for tariff purposes. The applicable subheading for the patio cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: 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 the 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division