CLA-2-63:OT:RR:NC:N3:349
Mr. Maurine Cecil
Western Overseas Corporation
10731 Walker St.
Cypress, CA 90630
RE: The tariff classification of slipcovers from China
Dear Mr. Cecil:
In your letter dated March 4, 2011 you requested a classification ruling.
The submitted samples, identified as “Slip-Overs”, are slipcovers. All of the slipcovers will be made from either 100 percent polyester or a blend of polyester and rayon jacquard woven fabric. The slipcovers are designed to slip over an armless chair, counter stool or bar stool. One version of the slipcovers features a skirt attached to the seat portion.
You suggest classification in HTS 9401.90.5021, which provides for parts of seats. You compare your “Slip-Overs” to the articles described in New York Ruling Letters N064195 and N119157, dated June 12, 2009 and September 10, 2010 respectively. Both ruling letters covered textile covers for chairs and sofas, however the articles discussed in those rulings differ from the “Slip-Overs” in that the textile coverings in N064195 and N119157 were intended to be placed on unfinished chairs and sofas. The furniture was received by the purchaser in a disassembled form, and the textile coverings were required to turn the incomplete articles into finished furniture. This is not the case with the “Slip-Overs”. These coverings are designed to be placed over existing chairs and stools, to either protect the furniture or change its appearance. In fact, on the Powell Company website, “Slip-Overs” are described as “a perfect way to make your existing counter stools and bar stools different and new.” While the “Slip Overs” may indeed be specially shaped to fit a particular model of chair or stool, the seats in question are complete, fully functional articles of furniture without them. In this respect the “Slip-Overs” are closer in form and function to the chair covers described in New York Ruling Letter M85077, dated July 26, 2006, than they are to the textile covers in N064195 and N119157. As a result, the “Slip-Overs” are not classifiable in Subheading 9401.90.
The applicable subheading for the 100 percent polyester or chief weight polyester slipcovers 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 duty rate will be 9.3 percent ad valorem.
The applicable for the chief weight rayon slipcovers will be 6304.99.6020, HTSUS, which provide for other furnishing articles, excluding those of heading 9404: other: other: other… of artificial fibers. The rate of duty will be 3.2 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 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 John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division