The tariff classification of a fitted cover and matching cushion covers from China.

N165872 June 6, 2011 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.90.5021 Kay Morrell Customs Senior Specialist JCPenney Purchasing Corporation 6501 Legacy Dr., MS 1601 Plano, TX 75024-3698 RE: The tariff classification of a fitted cover and matching cushion covers from China. Dear Ms. Morrell: In your letter dated May 4, 2011, you requested a tariff classification ruling. As requested the sample submitted and DVD will be returned to you. The merchandise is described as a woven, 100% cotton twill, fitted frame cover with matching cushion covers. These types of items are also known in the trade as slipcover kits. The slipcover is a piece of fabric, cut to size and shape, which goes over the frame of a sofa, chair or ottoman, while the matching cushion covers go over upholstered cushions. Both the slipcover and cushion covers are needed to complete each furniture piece. When customers purchase a sofa, chair or ottoman, they will receive upon delivery a slipcover with matching cushion covers. Customers will also be able to purchase additional slipcover kits for their furniture pieces. It is stated that these kits will be offered in a variety of textile fabrics, some of which may include but is not limited to, cotton, polyester, or a blend of polyester and cotton. Although called a slipcover with matching cushion covers, the merchandise is actually a cut to size and shape cover designed to fit over the frame of different furniture pieces, having matching cushion covers. That is to say, unlike slipcovers which are placed over a finished sofa, chair or ottoman providing protection against wear and tear, the subject covers are parts of furniture and are necessary in the finishing of the furniture pieces. See HQ 960195 dated August 13, 1997. In pertinent part, the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 94, Parts, state that this Chapter only covers parts, whether or not in the rough, of the goods of headings 9401 to 9403, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. Upon examination of the sample received, instructional DVD, and JCPenny’s website, one finds that the subject merchandise is identifiable by its design and fit as parts of seats, thereby classifying the kit under subheading 9401.90, HTSUS, when imported together. Separately presented cushion covers, not imported with their fitted frame cover, are not classifiable within subheading 9401.90, HTSUS – see the ENs to heading 9401, Parts. The applicable subheading for the slipcover (fitted frame cover) with matching cushion covers, packaged and imported together, will be 9401.90.5021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), 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. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division