CLA-2-63:RR:NC:TA:349 J87202
Ms. Sue Shriver
Stonepath Logistics
2641 Manhattan Beach Blvd.
Redondo Beach, CA 90278
RE: The tariff classification of a cushion shell from China
Dear Ms. Shriver:
In your letter dated August 15, 2003 you requested a classification ruling on behalf of Pacific Coast Feather Cushion Company.
The submitted sample, referred to as a cushion cover, is a cushion shell. When stuffed, this item will be the back cushion of a sofa. The shell is made from 100 percent cotton woven fabric and it has internal baffles made from a man-made fiber nonwoven fabric. It measures approximately 24 x 40 inches with a 5.5-inch wide side panel (boxing). One corner is contoured to fit the arm of the sofa. There is a 12-inch unfinished opening along one edge. After importation the shell will be stuffed with polyester fiberfill, feathers and down and sewn closed.
In your letter you suggest classification under subheading 9403.90, HTS, as other parts of furniture. Cushions and pillows are provided for in subheading 9404.90, HTS. Chapter 94 Note 3(b) states that goods described in heading 9404, entered separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods. The submitted cushion shell is a part of a cushion rather than parts of furniture. Since pillows and cushions are not classifiable as furniture, it follows that components or parts for their construction cannot logically be included as furniture parts. The shell, in its imported condition, does not have the essential character of a pillow or cushion and it cannot be classified (with reference to General Rule of Interpretation 2) in heading 9404, HTS, as an incomplete and/or unassembled cushion. As heading 9404 does not provide for "parts," the cushion shell is classifiable as a “made up” textile article.
The applicable subheading for the cushion shell will be 6307.90.8945, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction: pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton…pillow shells, of cotton. The rate of duty will be 7 percent ad valorem.
The cushion shell falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division