CLA-2-95 OT:RR:NC:N4:425
Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of decorative chair covers from China.
Dear Ms. Liu:
In your letter dated February 5, 2013, you requested a tariff classification ruling.
You submitted samples of two designs of “Christmas Chair Covers” identified as item number A405DA05354. The first design, “Santa’s Face”, is a decorative article made of polyester felt that depicts the face of Santa Claus and measures approximately 18-½” in width x 25” in length. The article has a slit at the bottom for insertion over the back of a chair. The second design, “Snowman’s Face”, depicts the face of a generic snowman wearing a scarf and measures approximately 18-½” in width x 25” in length. The article has a slit at the bottom for insertion over the back of a chair.
Although referred to as “chair covers”, these are decorative articles that are neither designed to protect the chair, nor sized and fitted for a specific furniture piece.
The samples will be returned as you requested.
The applicable subheading for item A405DA05354 (Santa’s Face) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." The rate of duty will be Free.
The applicable subheading for item A405DA05354 (Snowman’s Face) will be 6304.93.0000, HTSUS, which provides for "Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers." The rate of duty will be 9.3 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 Wayne Kessler at (646) 733-3026.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division