K81694 K8 Ruling Active

The tariff classification of the "Anywhere Chair Slip Cover" from China and or Hong Kong.

Issued January 13, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.90.5020

Headings: 9401

Product description

The submitted sample, referred to as the “Anywhere Chair Slip Cover,” is a child’s armchair cover. The item is made of polyester and will be stuffed with foam in order to form a child’s armchair. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Anywhere Chair Slip Cover” will be 9401.90.5020, 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, Of textile, cut to shape.

Full text

NY K81694 January 13, 2004 CLA-2-94:RR:NC:SP:233 K81694 CATEGORY: Classification TARIFF NO.: 9401.90.5020 Ms. Linda Quinn Stonepath Logistics International Services, Inc. 895 Blue Gentian Road Eagan, MN 55121 RE: The tariff classification of the “Anywhere Chair Slip Cover” from China and or Hong Kong. Dear Ms. Quinn: In your letter dated January 6, 2004, you requested a tariff classification ruling. The submitted sample, referred to as the “Anywhere Chair Slip Cover,” is a child’s armchair cover. The item is made of polyester and will be stuffed with foam in order to form a child’s armchair. Your sample is being returned as requested. The applicable subheading for the “Anywhere Chair Slip Cover” will be 9401.90.5020, 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, Of textile, cut to shape.” 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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