CLA-2 CO:R:C:G 084323 DSN
Ms. Sylvia Casas
Casas International Brokerage, Inc.
6775 Customhouse Plaza
Suite J
Otay Mesa
San Ysidro, CA 92073
RE: Classification of cushion slipcovers
Dear Ms. Casas:
This is in reference to your inquiry of March 22, 1989, on
behalf of O'Asian Designs, requesting tariff classification under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), for cushion slipcovers produced in Mexico. Samples
were submitted for examination.
FACTS:
The samples submitted are slipcovers composed of either 100
woven cotton or 100 percent man-made fibers. The slipcovers are
in different sizes to conform to cushions for chairs, sofas,
ottoman and various other furniture which is part of the "Santa
Fe Collection" line. The slipcovers have zippers at one end for
insertion of the cushion.
ISSUE:
How are slipcovers classified under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that the starting point is the
-2-
terms of the headings and subheadings of the tariff and any
relevant section or chapter notes.
You assert that the slipcovers should be classified in
subheadings 9403.90.8000 and 9403.90.6000, HTSUSA. Heading 9403
provides for other furniture and parts thereof. The Explanatory
Notes constitute the official interpretation of the tariff at the
international level. The Explanatory Notes to heading 9403 state
that the heading covers furniture and parts thereof. Slipcovers
are not considered furniture or parts of furniture, and therefore
cannot be classified in either of the above subheadings.
We note that heading 9401 which provides for seats, whether
or not convertible into beds, and parts thereof, is also
inapplicable to the samples at issue. The Explanatory Notes
state that with respect to parts, separately presented cushions
whether or not covered are classifiable in heading 9401 when
these articles are combined with other parts of seats. Since the
slipcovers are imported without cushions they cannot be
considered parts.
Heading 9404, HTSUSA, provides for mattress supports,
articles or bedding and similar furnishing (for example,
mattresses, quilts, eiderdowns, cushions, pouffes and pillows)
fitted with springs or stuffed or internally fitted with any
material or of cellular rubber or plastics, whether or not
covered. This heading requires that the articles be stuffed.
GRI 2(a) provides that any reference in a heading to a
material or substance shall be taken to include a reference to
that article incomplete or unfinished, provided that the article
has the essential character of the complete or finished article.
While the slipcovers may be considered unfinished, they cannot be
classified in heading 9404, because they do not contain any
filling material and thus fall short of the essential character
of articles classified in that heading. HRL 084046 of May 11,
1989.
Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of heading 9404. The Explanatory Notes
to heading 6304 state that the heading covers articles such as
cushion covers and loose covers for furniture. It is our opinion
that slipcovers are analogous to the above exemplars, and
therefore would be classifiable under this heading.
HOLDING:
The slipcovers if of cotton are classified under subheading
6304.92.0000, HTSUSA, which provides for other furnishing
articles, excluding those of heading 9404, not knitted or
crocheted, of cotton, textile category 369, and dutiable at the
rate of 7.2 percent ad valorem.
-3-
The slipcovers if of man-made fibers are classified under
subheading 6304.99.6020, HTSUSA, which provides for other
furnishing articles, excluding those of heading 9404, not knitted
or crocheted, of other textile materials, other, other, of
artificial fibers, textile category 666, and dutiable at the rate
of 6.4 percent ad valorem.
Due to the changeable nature of the statistical annotation
and the restriant (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division