CLA-2-63:OT:RR:NC:N3:349
Ms. Joanne Muro
Global International Inc.
155-06 S. Conduit Avenue
Jamaica, NY 11434
RE: The tariff classification of a wheel chair cover and slip chair cover from China
Dear Ms. Muro:
In your letter dated January 16, 2012 you requested a classification ruling on behalf of Sure Fit Inc.
The submitted samples are a wheel chair cover and a slip chair cover. The first item is the wheel chair cover. It consists of two (2) items: a cross-shaped piece of cotton woven twill measuring approximately 35” in height and 33” in width, quilted on the arms and back with polyester fiber fill and with Velcro fasteners on the bottom and sides and a square, hollow, zippered piece of cotton woven twill measuring approximately 17” in length and width with quilted polyester fiber fill on its top. Both of these pieces will be imported together in a clear, plastic, zippered pouch.
The semi-fitted slipcover for a chair is made from 100 percent polyester woven fabric. The fabric is brushed on one side. It has partially shaped arms and a partially shaped back. There are self-fabric ties at the four corners to adjust the fit. It has hemmed edges. The cover is sized to fit chairs measuring 32 inches to 43 inches.
The applicable subheading for the chair slipcover 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 wheel chair cover will be 8714.20.0000, HTSUS, which provides for “ … accessories of [ carriages for disabled persons … ]: Of carriages for disabled persons.” 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 John Hansen at 646-733-3043.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division