CLA-2-63:RR:NC:TA:351 I82939

Ms. Lillian Huang
Percision Enterprises, Inc.
73 Franklin Drive
Voorhees, NJ 08043

RE: The tariff classification of a grill covers from China.

Dear Ms. Huang:

In your letter dated May 17, 2002 you requested a tariff classification ruling.

The submitted swatches are representative samples of the material used for the manufacture of grill covers. Two swatches are made of polyester woven fabric which has been coated, covered, or laminated with a layer of PVC material on one side. The plastic has been determined to be noncellular. The other swatch is constructed of an open knit fabric which has been coated, covered, or laminated with a layer of PVC material on the outer surface. The plastic has been determined to be noncellular.

You stated that the grill covers would be manufactured with the polyester fabric facing outward and with the PVC material facing outward. Materials of the above constructions are considered to be of textile for tariff classification purposes.

The applicable subheading for the grill covers will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

At the present time there are no quota restrictions or visa requirements for merchandise classified in this subheading.

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