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The tariff classification of a sofa cover from China.
Issued February 27, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G87617 (February 27, 2001)
Tariff classification
HTS codes: 9401.90.5000
Headings: 9401
Product description
The tariff classification of a sofa cover from China.
CBP rationale
The applicable subheading for the sofa cover 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 G87617 February 27, 2001 CLA-2-94:RR:NC:SP:233 G87617 CATEGORY: Classification TARIFF NO.: 9401.90.5000 Mr. Paul Chiu Paul Chiu Company, Inc. 267 Fifth Avenue New York, NY 10016 RE: The tariff classification of a sofa cover from China. Dear Mr. Chiu: In your letter dated February 16, 2001, you requested a ruling on tariff classification. The submitted sample is a sofa cover made of 60% cotton and 40% polyester woven jacquard which is cut to size and dedicated to fit the frame and cushions of a sofa. The applicable subheading for the sofa cover 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 requirements. 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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