CLA-2-94:OT:RR:NC:N4:433
Christopher Smith
IKEA Distribution Services, Inc.
100 Ikea Drive
Westampton, NJ 08060
RE: The tariff classification of form-fitted covers from various countries.
Dear Mr. Smith:
In your letter dated May 12, 2014, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Descriptive and illustrative literature with photos was provided.
Article 102.685.69 is identified as the HENRIKSDAL chair cover. Descriptive and illustrative literature with photos, indicate that the HENRIKSDAL is a fully upholstered dining room chair, having only its wooden legs exposed, when assembled. The chair consists of a backrest containing solid beech wood and paperboard, covered over in polyester wadding wrapped around polyurethane foam; a seat containing solid beech wood covered over in polyester wadding wrapped around polyurethane foam; and front and back legs of solid beech wood. The unassembled chair is sold with a nonwoven polypropylene lining, without its cover, the function of which is to hold the stuffing (foam and wadding) in place for the backrest and seat portions of the chair. The polypropylene lining is the layer over the upholstered backrest and seat, and is located under the cover. It is implied by you that the cover is needed to complete the chair, unlike traditional slipcovers that are mainly used to protect and cover over finished upholstered fabrics, as the polypropylene lining is unintended for everyday use, is uncomfortable, is non-durable, and is non-decorative. You state that the chair is designed and marketed to be sold as a chair base and a chair cover allowing the customer to pick the color base and color cover that will match and work best with their home décor.
Article 802.830.57 is identified as the BORJE chair cover. Descriptive and illustrative literature with photos, indicate that the BORJE is a partially upholstered dining room chair, with only its seat being upholstered, having a backrest and legs of exposed wood, when assembled. The chair consists of a backrest containing solid oak wood; a seat made of fibreboard covered over in polyurethane foam set within a framework of solid oak; and front and back legs of solid oak. The unassembled chair is sold with a nonwoven polypropylene lining, without a cover over the lining, the function of which is to hold the stuffing (foam) in place for the seat portion of the chair. The polypropylene lining is the layer over the upholstered seat, and is located under the cover. It is implied by you that the cover is needed to complete the chair, unlike traditional slipcovers that are mainly used to protect and cover over finished upholstered fabrics, as the polypropylene lining is unintended for everyday use, is uncomfortable, is non-durable, and is non-decorative. You state that the chair is designed and marketed to be sold as a chair base and a chair cover allowing the customer to pick the color base and color cover that will match and work best with their home décor.
You further state: “For a store purchase, the customer would not purchase the dining room chair without the proper cover since the form-fitted cover finishes the furniture as intended for use in the United States. For an internet purchase, the furniture’s posted price includes the chair base and chair cover’s price, so that the customer is defaulted to choose from an IKEA dining room chair cover to complete the purchase.”
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 94, General, state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals…. Further provided, the ENs to the HTSUS, Chapter 94, Parts, state: “This Chapter only covers parts, whether or not in the rough, of the goods of headings 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings; they are classified in this chapter when not more specifically covered elsewhere.”
Upon physical inspection of the two form-fitted covers, the merchandise concerned is cut to exact size and shape ready for installation onto their respective chairs, and are necessary for completion of the chairs. Without the form-fitted cover, the polypropylene lining can be easily stained and/or torn, and is hard to clean. Moreover, the polypropylene lining lacks excitement, whereas, the form-fitted cover is available in various patterns, colors and textures. Further, the chairs are not marketed or advertised to be sold without their form-fitted covers which provide the consumer with choice for fulfilling personal needs. Accordingly, the form-fitted covers are integral parts of the chairs.
The applicable subheading for article 102.685.69, the HENRIKSDAL chair cover and article 802.830.57, the BORJE chair cover will be 9401.90.5021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other; Other of textile material, cut to shape.” 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 Neil H. Levy at E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division