CLA-2-94:S:N:N8:233 890065
Ms. Sue Richards
Ikea
Plymouth Commons
Plymouth Meeting, PA 19462
RE: The tariff classification of a Grinda Sofa Cover from Hong
Kong.
Dear Ms. Richards:
In your letter dated September 3, 1993, you requested a tariff
classification ruling.
The furniture item consists of a three piece Grinda Sofa Cover
with four straps. The first two pieces are a zippered arm and back
cover. The third piece is a zippered body cover. The Grinda Sofa
Cover is constructed of cotton with polyester filling. This cover
is fitted for use on the Grinda Sofa and does not fit any other
sofa sold at Ikea. The cover completes the Grinda Sofa which can
not function without it.
The sample you submitted is being returned to you under
separate cover.
The applicable subheading for
a Grinda Sofa Cover will be 9401.90.5000, Harmonized Tariff
Schedule of the United States Annotated, HTSUSA, which provides
for: Seats (other than those of heading 9402), whether or not
convertible into beds, and parts thereof: Parts: Other: Other. The
rate of duty will be 4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport