CLA-2-63:OT:RR:NC:N3:349
Ms. Janice McEachern
Samuel Shapiro & Company, Inc.
162 Seven Farms Drive, Suite 220
Charleston, SC 29492
RE: The tariff classification of cushion covers from China
Dear Ms. McEachern:
In your letter dated November 24, 2015 you requested a tariff classification ruling on behalf of your client, DAF Products, Inc. Four samples accompanied your request. A ruling on samples 2 and 4 will be issued separately.
Sample 1 is described as a “Back Cushion Cover” made from 100 percent polyester pique knit fabric. It is sewn along three sides. The fourth side is left open to accommodate the insertion of a cushion. The opening is secured with a hook and loop closure. The back portion of the cover features two adjustable web straps with a plastic buckle used to attach the cushion cover to a chair back rest. The cover measures approximately 16 x 17 inches.
Sample 3 is described as a “Cushion Cover, ‘royal touch’.” This cushion cover is comprised of two fabrics. The face is made from a woven nylon fabric which you state has been coated with polyvinyl chloride (PVC). The back is stated to be made from a plastic coated fabric. Both layers are sewn along three sides while the fourth side features a full zipper closure used to accommodate the insertion of a cushion. The cushion cover measures approximately 19½ x 21½ inches.
In your letter, you suggest the Cushion Cover, “royal touch,” is classified under subheading 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The top layer of the cushion cover is considered to be a textile fabric of Chapter 59. The bottom layer is considered to be a fabric of Chapter 39. As the cushion cover is made from two layers of fabric it would be subject to GRI 3(b). We believe the essential character of the cover is provided by the textile fabric top layer, since it is the side which forms the majority of the visible surface when the item is in use. Accordingly, the applicable subheading for the cushion cover will be subheading 6304.91, HTSUS.
The applicable subheading for the Back Cushion Cover (Sample 1) will be 6304.91.0040, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted: Of man-made fibers.” The duty rate will be 5.8 percent ad valorem.
The applicable subheading for the Cushion Cover, “royal touch,” (Sample 3) 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 the 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 Kim Wachtel at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division