The tariff classification of sofa, loveseat, chair and ottoman cover kits from China.

NY K83255 February 20, 2004 CLA-2-94:RR:NC:SP:233 K83255 CATEGORY: Classification TARIFF NO.: 9401.90.5020 Ms. Wendy Stendal All Freight International, Inc. 131 SW 156th, Suite 200 Seattle, WA 98166 RE: The tariff classification of sofa, loveseat, chair and ottoman cover kits from China. Dear Ms. Stendal: In your letter dated February 13, 2004, on behalf of Stanton International, you requested a tariff classification ruling. The products to be imported are kits consisting of various components that make up the fabric covering of sofas, loveseats, chairs and ottomans. The components are cut to size to fit the frames of each piece of furniture. Each kit makes the entire covering for the seat. The coverings are installed over the springs and batting to finish the piece. Without these covers the sofa or chair or ottoman would not be finished products. The frame may have several kits that fit it to provide a variety of fabric choices to the consumer. But a kit that fits one frame will not fit another because the dimensions of the components are specific to the frame. You have submitted a sample chair cover kit with your request. The applicable subheading for the sofa, loveseat, chair and ottoman cover kits will be 9401.90.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats…whether or not convertible into beds, and parts thereof: Parts: Other: Other, Of textile material, 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