CLA-2-94:RR:NC:SP:233 B84001
Mr. Rick Hsu
Lindom Properties, Inc.
625 Fair Oaks Avenue
Suite 340
South Pasadena, CA 91030
RE: The tariff classification of a sofa, a pillow and a cushion from China.
Dear Mr. Hsu:
In your letter dated March 26, 1997, you requested a tariff classification ruling.
The submitted literature depicts the following items to be imported:
1. A foam sofa with a fabric cover. The sofa is convertible into a bed and is composed of 100% polyurethane foam. The detachable cover is made of 100% cotton or a 65% polyester/35% cotton blend. The sofa and cover are packed and sold together.
2. A foam pillow and protector. The pillow is composed of 100% polyurethane foam. The detachable fabric protector is made of 65% polyester and 35% cotton. The pillow and the protector are packed and sold together.
3. A cushion and cushion case. The cushion, which is used as a footstool, is composed of 100% polyurethane foam. The case is made of 65% polyester/35% cotton or 50% polyester/50% cotton. The cushion and case are packed and sold together.
The applicable subheading for the sofa with fabric cover will be 9401.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for seats other than garden seats or camping equipment, convertible into beds. The rate of duty will be 1.3% ad valorem.
The applicable subheading for the foam pillow with protector will be 9404.90.2000, HTS, which provides for mattress supports; articles of bedding and similar furnishing fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The rate of duty will be 6% ad valorem.
The applicable subheading for the cushion with case (footstool) will be 9403.80.3030, HTS, which provides for other furniture and parts thereof: furniture of other materials, . . . other: household. The rate of duty will be free.
Articles classified under 9401.40.0000, 9404.90.2000 and 9403.80.3030 are not subject to quota limitations.
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 Lawrence Mushinske at 212-466-5739.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division