The tariff classification of an air conditioner cover from Pakistan

NY R00405 May 27, 2004 CLA-2-63:RR:NC:N3:351 R00405 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Joyce A. Frase Traffic/Logistics Manager Schott International, Inc. P.O. Box 7152 Akron, OH 44305 RE: The tariff classification of an air conditioner cover from Pakistan Dear Ms. Frase: In your letter dated May 20, 2004, you requested a tariff classification ruling. The item in question is an air conditioner cover. It is constructed of 100 percent cotton duck greige fabric. You indicate that the greige fabric is coated with a water repellant colored wax finish that is heat set; this is a coated fabric for tariff purposes. The coated fabric has a finished weight of approximately 10 oz. per square yard. Grommets and nylon cording allow for the cover to be secured over the air conditioner. You suggest that the proper classification for the air conditioner cover is in Heading 6306, Harmonized Tariff Schedule of the United States (HTS), which provides for tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. However, as is plain, an air conditioner cover is not one of the mentioned items that would permit it to be classified in that heading. Neither can it be classified under heading 5209, HTS, which you suggest as an alternative. Since the finished cover is a made up article according to Note 7, Sec XI, HTS, it cannot be classified as cotton fabric in heading 5209. The applicable subheading for the air conditioner cover will be 6307.90.9889, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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