CLA-2-63:RR:NC:TA:351 F86282
Mr. Tony Leu
Precision Enterprises Inc.
73 Franklin Drive
Voorhees, NJ 08043
RE: The tariff classification of grill covers and patio furniture covers from China.
Dear Mr. Leu:
In your letter dated April 17, 2000, you requested a tariff classification ruling.
The three submitted swatches are samples of the materials used for the manufacture of grill covers and patio furniture covers. Photographs of the finished articles were also submitted. One swatch is made of polyvinyl chloride sheeting material. The second swatch is constructed of nonwoven fabric which has been coated, covered or laminated on one side with a layer of compact plastic said to be polyvinyl chloride. The plastic surface of the material faces outward and the plastic has been embossed to simulate the look of a woven fabric. The third swatch is made of polyester woven fabric which has been coated, covered or laminated on one side with a layer of compact plastic said to be polyvinyl chloride. Sewn into the edges of the covers is an elastic fabric.
The applicable subheading for the grill covers and patio furniture covers made of polyvinyl chloride sheeting material will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the grill covers and patio furniture covers constructed of textile fabric coated, covered or laminated on one side with a layer of polyvinyl chloride material will be 6307.90.9989, HTS, which provides for other made up 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 212-637-7086.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division