The tariff classification of outdoor furniture and umbrella covers from China

NY R03541 March 29, 2006 CLA-2-63:RR:NC:N3:351 R03541 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Carolyn B. Malina Import/Export Manager Land’s End 2 Land’s End Lane Location 22-290 Dodgeville, WI 53595 RE: The tariff classification of outdoor furniture and umbrella covers from China Dear Ms. Malina: In your letter dated March 24, 2006, you requested a tariff classification ruling. You submitted pictures and literature on four protective covers. All are made of 300 denier breathable 100% polyester fabric that is double stitched with heavy- duty polyester binding; all feature brass coated rust resistant eyelets with heavy-duty cord ties and cord locks. Style 73495 is a protective cover for an outdoor table and chairs. It measures 126” x 37” x 51”. It includes a heavy-duty, water-shedding pole that is used to shed rain and water. The pole is lightweight aluminum tubing with a plastic top cap. Style 73478 is also for an outdoor table and chairs and also includes a heavy- duty water shedding pole. It measures 79” x 41”. Style 73472 is for an outdoor chaise lounge chair. It is 59” long, 36” x 24” at one end, tapering to 13” x 14”. Style 73496 is for an outdoor umbrella. It also has a fully zipped opening with a pull-down cord for ease of covering the umbrella and a drawstring tie for extra security. It measures 85” x 60”. The applicable subheading for the outdoor furniture and umbrella covers 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