The tariff classification of an armrest and headrest cover from Mexico

N097459 April 9, 2010 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000; 6304.93.0000; 6304.99.6020; 6304.99.3500 Ms. Vincetta M. Turbett Panalpina, Inc. 8500 Haggerty, Suite 100 Van Buren Twp., MI 48111 RE: The tariff classification of an armrest and headrest cover from Mexico Dear Ms. Turbett: In your letter dated March 11, 2010 you requested a classification ruling on behalf of LZB Manufacturing. The submitted samples are armrest and headrest covers. The covers are made from woven fabric consisting of various fabric blends containing polyester, acrylic, olefin, cotton, rayon and linen. All of the edges are hemmed. The covers measure approximately 16 inches square. The covers are used to protect the back and arms of furniture. You suggest that the armrest and headrest covers should be classified under subheading 9401.90.5020, HTSUS, as parts of seats, other, of textile material, cut to shape. The instant covers are not a dedicated furniture part. The use of the instant covers is more akin to the antimacassar classified under heading 6304, HTSUS. The applicable subheading for the armrest and headrest covers if chief weight cotton will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The general duty rate will be 6.3 percent ad valorem.       The applicable subheading for the armrest and headrest covers if chief weight polyester or other synthetic fibers will be 6304.93.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The general duty rate will be 9.3 percent ad valorem. The applicable subheading for the armrest and headrest covers if chief weight rayon will be 6304.99.6020, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: other: other… of artificial fibers. The general duty rate will be 3.2 percent ad valorem. The applicable subheading for the armrest and headrest covers if chief weight linen will be 6304.99.3500, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted of other textile materials: other: of vegetable fibers (except cotton): other. The general duty rate will be 11.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. In your letter you also inquire about marking only the outer container or bag in which the goods will be sold. Please note, that the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(d) defines the "ultimate purchaser" generally as the last person in the United States who will receive the article in the form in which it was imported. The marking must be conspicuous to the ultimate purchaser. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. Here, because the armrest and headrest covers would not be used in the manufacture of finished furniture, the ultimate purchaser is the person who buys the furniture and the armrest and headrest covers at retail. Each armrest and headrest cover should be marked to indicate their country of origin at the time of importation. Additionally, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division