The tariff classification of seat covers from China.
Issued October 17, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.90.5000
Headings: 9401
Product description
The merchandise to be imported consists of covers for sofas and chairs, constructed of 100% cotton fabric. The seat covers are cut to size and are necessary to finish the seat. The finished covers, which complete the seats, will be shipped “unstuffed” for final assembly onto sofa and chair frames, upholstered and stuffed in the United States. Samples of the seat covers and photographs of the finished sofa and armchair were submitted with your request. Your samples are being returned as requested.
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 G83319 October 17, 2000 CLA-2-94:RR:NC:SP:233 G83319 CATEGORY: Classification TARIFF NO.: 9401.90.5000 Ms. Stephanie A. Goldfischer Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of seat covers from China. Dear Ms. Goldfischer: In your letter dated October 10, 2000, on behalf of Value City Furniture, you requested a tariff classification ruling. The merchandise to be imported consists of covers for sofas and chairs, constructed of 100% cotton fabric. The seat covers are cut to size and are necessary to finish the seat. The finished covers, which complete the seats, will be shipped “unstuffed” for final assembly onto sofa and chair frames, upholstered and stuffed in the United States. Samples of the seat covers and photographs of the finished sofa and armchair were submitted with your request. Your samples are being returned as requested. 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. The merchandise is not subject to quota restraints or visa restrictions. 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
More rulings on the same tariff codes
The tariff classification of lifts for chairs from South Korea.
The tariff classification of parts of an infant swing seat from China.
The tariff classification of a Furniture Cable Assembly from China and Hong Kong.
The tariff classification of an Automatic Baby Swing mechanism from China.
The tariff classification of a foldable chair and a futon mattress from China or India.
The tariff classification of a lounge chair cover from Pakistan.
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).
The tariff classification of leather furniture covers from Malaysia.
The tariff classification of a chair cover from China.
The tariff classification of a chair support from Taiwan.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →