CLA-2 CO:R:C:G 085375 CB
Mr. Don Harris
American Foam Industries
3500 Piedmont Road, Suite 105
Atlanta, GA 30305
RE: Classification of ruffled chair cover with seat cushion
Dear Mr. Harris:
This ruling is in response to your letter of July 24, 1989,
requesting a classification ruling under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for a ruffled
chair cover with seat cushion from Taiwan.
FACTS:
The sample submitted is a ruffled chair cover with seat
cushion. According to you, it will be manufactured of a blended
woven fabric composed of 55/70 percent polyester and 45/30
percent cotton. The polyurethane cushion will be attached to the
chair cover after importation by tufting and sewing a base fabric
cover over the polyurethane cushion. Tufting is the process of
passing a twine or tape vertically through the top and bottom of
the cushion or mattress and securing the twine by attaching it to
buttons. The tufting is to hold the cushion/filler in place.
ISSUE:
Whether the subject merchandise is properly classifiable in
Chapter 94, HTSUSA, as similar furnishings, or in Chapter 63,
HTSUSA, as other furnishing articles?
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
terms of the headings of the tariff and any relevant section or
chapter notes.
-2-
You have suggested that the merchandise is classifiable in
heading 9404, HTSUSA, which covers articles of bedding and
similar furnishings. Heading 9404, HTSUSA, provides for
mattress supports, articles of 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. A ruffled chair cover with cushion is not
mentioned, nor is it similar to any of the named items. While
articles of bedding and similar furnishing is not limited to the
named examples, other items classified in this subheading should
be similar to or of the same type as those named. Moreover, the
merchandise is primarily a chair cover. The cushion is only an
incidental feature.
Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of heading 9404. The Explanatory
Notes, which constitute the official interpretation of the tariff
at the international level, state that the heading covers
articles such as cushion covers and loose covers for furniture.
Therefore, the subject merchandise is properly classifiable in
Heading 6304, HTSUSA.
HOLDING:
The subject merchandise is classifiable in subheading
6304.93.0000, HTSUSA, which provides for other furnishing
articles, excluding those of heading 9404, not knitted or
crocheted, of synthetic fibers. The rate of duty is 10.6 percent
ad valorem and the textile category is 666.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
-3-
Your sample will be returned to you under separate cover.
Sincerely,
John Durant, Director
Commercial Rulings Division