CLA-2-63:RR:NC:TP:352 A84152

Ms. Lorene Raynor

Ultra Flex Inc.

28496 La Pradera

Laguna Niguel, CA 92677

RE: The tariff classification of a "Leatherette Ear Cushion" from Japan.

Dear Ms. Raynor:

In your letter dated May 23, 1996, you requested a tariff classification ruling.

The sample submitted is a circular shaped "Leatherette Ear Cushion", item number 18222-01(02), that is used on a headset to provide comfort to the wearer. It is made of nylon woven fabric covered on the outside surface by a noncellular vinyl material. The item is padded with foam.

The applicable subheading for the "Leatherette Ear Cushion" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. 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 Alan Tytelman at 212-466-5896.

Sincerely,

Roger J. Silvestri

Director

National Commodity

Specialist Division