The tariff classification of a sofa kit from China
Issued March 12, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9889
Headings: 6307
Product description
You submitted a sample of an item called a sofa kit. The so-called kit is made up of six unfinished covers for futon cushions and pillows made of upholstery-grade polyester fabric. The items are a top and bottom cover and four unstuffed pillows of 100% woven polyester that will be finished and installed by the futon manufacturer over futon mattresses. The top piece measures 75”L x 55”W x 8”H and is sewn on all four sides. The bottom piece measures 75”L x 55”W with rounded corners. The unfilled pillow covers are finished on three sides; the fourth side has a 7” opening. The pillows come in two sizes, 21” square and 19” square. All of the items are considered “made up” according to the terms of Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS).
CBP rationale
The applicable subheading for the each of the items in the Sofa Kit will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other.
Full text
N206478 March 12, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Vahe Karrian Pacific Century Customs Service 2936 Columbia Street Torrance, CA 90503 RE: The tariff classification of a sofa kit from China Dear Mr. Karrian: In your letter dated February 20, 2012, you requested a tariff classification ruling on behalf of your client, Ramtex Incorporated of Los Angeles, Cal. You submitted a sample of an item called a sofa kit. The so-called kit is made up of six unfinished covers for futon cushions and pillows made of upholstery-grade polyester fabric. The items are a top and bottom cover and four unstuffed pillows of 100% woven polyester that will be finished and installed by the futon manufacturer over futon mattresses. The top piece measures 75”L x 55”W x 8”H and is sewn on all four sides. The bottom piece measures 75”L x 55”W with rounded corners. The unfilled pillow covers are finished on three sides; the fourth side has a 7” opening. The pillows come in two sizes, 21” square and 19” square. All of the items are considered “made up” according to the terms of Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the each of the items in the Sofa Kit will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The samples will be returned as you requested. 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, Thomas J. Russo Director National Commodity Specialist Division
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