CLA-2-94:OT:RR:NC:N4:433
Michael Johnson
IKEA Distribution Services – North America
100 IKEA Drive
Westampton, NJ 08060
RE: The tariff classification of form-fitted furniture covers from various countries.
Dear Mr. Johnson:
In your letter dated November 18, 2013, you requested a tariff classification ruling. Descriptive and illustrative literature was provided.
Company information indicates that complete sofa sectionals may have up to 25 individual fitted cover pieces; individual sofas may have up to 16 individual fitted cover pieces; love seats may have up to 5 individual fitted cover pieces; chairs and chaises may have up to 4 individual fitted cover pieces; and footstools may have up to 2 individual fitted covers. Collectively, finished sofas, love seats, chaises, chairs, footstools or complete sofa sets (sectionals) will be known as ‘furniture units’.
Article # 00118759 is identified as the KARLSTAD {cover} Blekinge white. The article consists of 16 pieces, and has a fiber content of 100% cotton. The cover pieces are removable and machine washable. Per company information, the cover kit is designed solely to fit the KARLSTAD five-seat sofa frame.
Article # 10240896 is identified as the EKTORP {cover} Risane natural. The article consists of 3 pieces, and has a fiber content of 53% linen and 47% viscose/rayon. The cover pieces are removable and machine washable. Per company information, the cover kit is designed solely to fit the EKTORP armchair frame.
Article # 40183639 is identified as the EKTORP {cover} Svanby grey. The article consists of 8 pieces, and has a fiber content of 40% cotton, 20% linen, 20% viscose/rayon and 20% polyester. The cover pieces are removable and machine washable. Per company information, the cover kit is designed solely to fit the EKTORP two-seat sofa with chaise lounge frame.
Article # 40254679 is identified as the KLIPPAN {cover} Storlien black/white. This article consists of 1 piece, and has a fiber content of 100% cotton. The cover pieces are removable and machine washable. Per company information, the cover kit is designed solely to fit the KLIPPAN two-seat sofa (loveseat) frame.
Article # 60270485 is identified as the EKTORP {cover} Jonsboda brown. This article consists of 12 pieces, and has a fiber content of 65% polyester and 35% cotton. The cover pieces are removable and machine washable. Per company information, the cover kit is designed solely to fit the EKTORP four-seat sofa frame.
Article # 80235207 is identified as the SODERHAMN {cover} Isefall natural. This article consists of 8 pieces, and has a fiber content of 44% cotton, 27% viscose/rayon, 14% polyester, 11% lyocell and 4% linen. The cover pieces are removable and machine washable. Per company information, the cover kit is designed solely to fit the SODERHAMN three-seat sofa frame.
Article # 70270499 is identified as the EKTORP {cover} Jonsboda brown. This article consists of 2 pieces, and has a fiber content of 65% cotton and 35% polyester. The cover pieces are removable and machine washable. Per company information, the cover kit is designed solely to fit the EKTORP footstool.
In part, you state, that “Once a customer makes a purchase for an above mentioned style sofa, love seat, chaise, chair, footstool or complete sofa set, the customer must purchase a fitted cover as the unassembled, incomplete furniture is sold with nonwoven propylene lining only. The function of the propylene lining is to hold the stuffing in place and is an inner lining between the furniture and the furniture piece. The propylene lining is unintended for general, everyday use, as it is uncomfortable to the customer, non-durable and is non-decorative.” To clarify, in the case of the cushion for the footstool, the white colored propylene lining encases the stuffed cushion, onto which a cover piece is attached.
You further state that for a store purchase, the customer would not purchase the furniture without the proper cover since the form-fitted cover finishes the furniture as intended for use in the United States and for an internet purchase, the furniture’s posted price includes the furniture with its cover, so that, the customer is defaulted to choose from an IKEA cover in order to complete the purchase.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 94, General, state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals…. Further provided, the ENs to the HTSUS, Chapter 94, Parts, state: “This Chapter only covers parts, whether or not in the rough, of the goods of headings 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings; they are classified in this chapter when not more specifically covered elsewhere.”
Based on the physical handling of the unassembled to assembled footstool, as representative of the other finished furniture units of like-kind, the ready-to-assemble cover pieces are cut to exact size and shape ready for installation onto their respective furniture units and are necessary to complete the furniture units, for without their covers the propylene lining is weak against foot traffic upon its surface, and is easily stained and hard to clean. Further, the furniture units are not marketed or advertised to be sold without their form-fitted covers which provide the consumer with solid or print patterns adorning the finished furniture units. Accordingly, the form-fitted covers are integral parts of the finished furniture units.
The applicable subheading for articles 00118759, 10240896, 40183639, 40254679, 60270485 and 80235207 will be 9401.90.5021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other; Other of textile material, cut to shape.” The rate of duty will be free.
The applicable subheading for article 70270499 will be 9403.90.8051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Parts: Other: Other: Of cotton, cut to shape.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division