CLA-2-63:OT:RR:NC:N3:349
Mr. Michael Pipitone
John F. Kilroy Co., Inc.
One Cross Island Plaza, Suite 203 E
Rosedale, New York 11422-1400
RE: The tariff classification of a furniture protector from China
Dear Mr. Pipitone:
In your letter dated June 9, 2016 and received by this office on July 20, 2016, you requested a tariff classification ruling on behalf of your client, Greenpoint Décor LLC. A sample of the furniture protector, Style 033075075NAT (MICROSUEDE), was submitted with your request.
The submitted sample, a furniture protector designed to fit over a chair, is made of two layers that are quilted together. The protector has a face layer made from 100 percent polyester woven fabric and an anti-slip backing of 100 percent polyvinyl chloride (PVC). The furniture protector is comprised of a main rectangular panel measuring approximately 24 inches x 74 inches that covers the seat, seat front, and backrest. Attached to the sides of the main panel are two flaps measuring approximately 24 inches x 24 inches that drape over the arms of the chair. All of the edges are finished with a strip of woven fabric binding. The back of the protector features five elastic loops and an adjustable strap with a plastic buckle to secure the protector to the chair.
The applicable subheading for the furniture protector Style 033075075NAT (MICROSUEDE) will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” The rate of duty will be 9.3 percent ad valorem
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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division