CLA-2-63:RR:NC:TA:352 B84443
Ms. Karen M. Gutfreund
John Skibik
644 Amsterdam Ave. #1A
New York, NY 10025
RE: The tariff classification of a "Cush-N-Carry" from Taiwan.
Dear Ms. Gutfreund:
In your letter dated April 14, 1997, you requested a tariff
classification ruling. The sample is being returned as
requested.
The sample submitted is a "Cush-N-Carry". It resembles a
portfolio. The "Cush-N-Carry" is made of a cardboard base and
foam padding covered with woven textile fabric. In its open
position it contains a large open pocket on the left and right
sides. The center features two elastic loops. It has a zipper
all around the edges. In closed position the "Cush-N-Carry"
measures approximately 12" x 9 1/2". The article is used by
students to carry papers, pens and pencils to class. Once the
items are removed it is used as a seat cushion.
The applicable subheading for the Cush-N-Carry will be
6307.90.9989, 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.
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,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division