The tariff classification of two chair pads and a chair pad shell from China.
Issued December 15, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989, 6307.90.8945, 9404.90.2000
Product description
Both chair pads are made of a solid piece of urethane foam covered with woven fabric. The woven fabric will be made of either 100 percent cotton or a 70 percent polyester and 30 percent cotton blend. Both pads measure approximately 18 inches by 14-1/2 inches exclusive of a 3-1/4 inch ruffle sewn around three edges of the pad. The fourth edge has tie strings which will be used to secure the pads to a chair. The chair pad shell will be made in either 100 percent cotton woven fabric or 70 percent polyester and 30 percent cotton woven fabric. It measures approximately 18 inches by 14-1/2 inches exclusive of a 3-1/4 inch ruffle sewn around three edges of the shell. The fourth edge has tie strings, and a small opening which will be used to insert the filler. The opening in the shell will be sewn closed after the pad has been filled.
CBP rationale
The applicable subheading for the chair pads will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which 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: other: pillows, cushions and similar furnishings: other. The applicable subheading for the chair pad shell made of cotton will be 6307.90.8945, HTS, which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells for quilts, eiderdowns, comforters and similar articles of cotton. The applicable subheading for the chair pad shell made of 70 percent polyester and 30 percent cotton will be 6307.90.9989, HTS, which provides for other made up aritlces, including dress patterns: other: other: other.
Full text
NY 804606 December 15, 1994 CLA-2-94:S:N:N6:349 804606 CATEGORY: Classification TARIFF NO.: 9404.90.2000, 6307.90.8945, 6307.90.9989 Mr. John H. Qualey Rogers & Brown Customs Brokers, Inc. P.O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of two chair pads and a chair pad shell from China. Dear Mr. Qualey: In your letter dated November 22, 1994 you requested a classification ruling. Three samples were submitted as follows: two chair pads and a chair pad shell. Both chair pads are made of a solid piece of urethane foam covered with woven fabric. The woven fabric will be made of either 100 percent cotton or a 70 percent polyester and 30 percent cotton blend. Both pads measure approximately 18 inches by 14-1/2 inches exclusive of a 3-1/4 inch ruffle sewn around three edges of the pad. The fourth edge has tie strings which will be used to secure the pads to a chair. The chair pad shell will be made in either 100 percent cotton woven fabric or 70 percent polyester and 30 percent cotton woven fabric. It measures approximately 18 inches by 14-1/2 inches exclusive of a 3-1/4 inch ruffle sewn around three edges of the shell. The fourth edge has tie strings, and a small opening which will be used to insert the filler. The opening in the shell will be sewn closed after the pad has been filled. The applicable subheading for the chair pads will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which 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: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem. The applicable subheading for the chair pad shell made of cotton will be 6307.90.8945, HTS, which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction; pillow shells for quilts, eiderdowns, comforters and similar articles of cotton... pillow shells, of cotton. The rate of duty will be 7 percent ad valorem. The applicable subheading for the chair pad shell made of 70 percent polyester and 30 percent cotton will be 6307.90.9989, HTS, which provides for other made up aritlces, including dress patterns: other: other: other... other: other. The rate of duty will be 7 percent advalorem. The chair pad shell made of cotton falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. Presently, there is no quota category designation assigned to subheadings 9404.90.2000 and 6307.90.9989, HTS. The designated textile and apparel categories 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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