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The tariff classification of seat covers from Colombia.
Issued May 12, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F86963 (May 12, 2000)
Tariff classification
HTS codes: 9401.90.5000
Headings: 9401
Product description
The merchandise to be imported consists of covers for child-sized seats, made of a variety of 100% cotton fabrics. The finished covers, which complete the seats, will be shipped “unstuffed,” without foam, fiberfill or wooden bases with feet, for final assembly in the U.S. The foam and fiberfill interior, wooden feet and pillow fill will be manufactured domestically for final assembly and distribution in the U.S. You have submitted photographs of finished sofa bed, and two styles of armchairs, the “Ride ‘Em Chair” and the “Franklin Reading Chair.”
CBP rationale
The applicable subheading for the seat covers will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: other.
Full text
NY F86963 May 12, 2000 CLA-2-94:RR:NC:SP:233 F86963 CATEGORY: Classification TARIFF NO.: 9401.90.5000 Mr. Gary Bilezikian P.J. Kids LLC 306 Alexander Street Princeton, NJ 08540 RE: The tariff classification of seat covers from Colombia. Dear Mr. Bilezikian: In your letter dated April 7, 2000, you requested a tariff classification ruling. The merchandise to be imported consists of covers for child-sized seats, made of a variety of 100% cotton fabrics. The finished covers, which complete the seats, will be shipped “unstuffed,” without foam, fiberfill or wooden bases with feet, for final assembly in the U.S. The foam and fiberfill interior, wooden feet and pillow fill will be manufactured domestically for final assembly and distribution in the U.S. You have submitted photographs of finished sofa bed, and two styles of armchairs, the “Ride ‘Em Chair” and the “Franklin Reading Chair.” The applicable subheading for the seat covers will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: other. The rate of duty will be free. 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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Reconsideration and modification of NY C86606; “EASY SEAT” folding chair components; Textile seat bottom, backrest and carrying case; Subheadings 4202.92.1500, 4202.92.3031 and 9401.90.5000, HTSUSA; General Rule of Interpretation 5(a).
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The tariff classification of a chair support from Taiwan.
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