CLA-2-94:OT:RR:NC:N4:433
Karl F. Kreuger
Radix Group International
d/b/a DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of chair and ottoman covers from China.
Dear Mr. Krueger:
In your letter dated August 11, 2010, on behalf of Dorel Industries, Inc., you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
The merchandise is described as chair and ottoman slip covers. The slip covers are fitted to the chair and ottoman. As purchased, the chair and ottoman are covered in a thin, white, non-woven batting fabric, without their fitted slip covers. These slip covers go over the Wal-Mart, “Dorel Rocker and Dorel Ottoman.” Both the Dorel rocker and ottoman are received by the purchaser in unassembled condition, with the slip covers to be purchased as separate items. It is stated that the purchaser can choose a slip cover amongst one of seven different color options. These items are sold by Wal-Mart under the “Dorel Rocking Chair & Ottoman Bundle (Choose your Slipcover).”
Although called a slip cover, the merchandise is actually furniture covers that are cut to size and shape, and designed to fit over parts of the frame (i.e., arms, back and seat) of the Dorel rocker and ottoman. That is to say, unlike a slip cover which is placed over a finished sofa, providing protection against wear and tear, the subject covers are parts of the sofa, as the sofa would not be complete without it. See HQ 960195 dated August 13, 1997.
In pertinent part, the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 94, Parts, state that this Chapter only covers parts, whether or not in the rough, of the goods of headings 9401 to 9403, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. Upon examination of the sample slip covers received, illustrative literature on the rocker and ottoman, and Wal-Mart’s website, one finds that these items are identifiable by their design, shape and fit as parts of seats, thereby classifying them in subheading 9401.90, HTSUS.
The applicable subheading for the chair and ottoman covers, will be 9401.90.5020, 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; Of textile material, 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,
Robert B. Swierupski
Director
National Commodity Specialist Division