N116518 N1 Ruling Active

The tariff classification of "Chair Pockets" from China

Issued July 29, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889, 3924.90.5600

Headings: 6307, 3924

Product description

You submitted two samples of an item called Chair Pockets. They are designed to drape over the arm or back of a sofa or chair to provide a pocket for a book on one end and, on the other end, two smaller pockets for eyeglasses, remote controls, and the like. The rear of each pocket is reinforced with a polyethylene board. The center portion of the item, which grips the furniture, is PVC foam. The Chair Pockets measure 12” x 23”. One version, Item# CVL-S860X, is made of brushed polyester fabric, which you call faux suede. The other, CVL-L860X, is made of cellular plastic with a backing of textile providing mere support; this you call faux leather. Your samples will be returned as requested.

CBP rationale

The applicable subheading for Item# CVL-S860X, made of brushed polyester fabric, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The applicable subheading for CVL-L860X, made of cellular plastic, will be 3924.90.5600, HTSUS, which provides for other household articles, of plastics: other: other.

Full text

N116518 July 29, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 3924.90.5600 Jane Jewett Talus Corporation 470 Riverside Street Portland, ME 04103 RE: The tariff classification of “Chair Pockets” from China Dear Ms. Jewett: In your letter dated July 14, 2010, you requested a tariff classification ruling. You submitted two samples of an item called Chair Pockets. They are designed to drape over the arm or back of a sofa or chair to provide a pocket for a book on one end and, on the other end, two smaller pockets for eyeglasses, remote controls, and the like. The rear of each pocket is reinforced with a polyethylene board. The center portion of the item, which grips the furniture, is PVC foam. The Chair Pockets measure 12” x 23”. One version, Item# CVL-S860X, is made of brushed polyester fabric, which you call faux suede. The other, CVL-L860X, is made of cellular plastic with a backing of textile providing mere support; this you call faux leather. Your samples will be returned as requested. The applicable subheading for Item# CVL-S860X, made of brushed polyester fabric, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for CVL-L860X, made of cellular plastic, will be 3924.90.5600, HTSUS, which provides for other household articles, of plastics: other: other. The rate of duty will be 3.4% 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/. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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