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The tariff classification of a furniture protector from China
Issued October 28, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N269645 (October 28, 2015)
Tariff classification
HTS codes: 6304.93.0000
Headings: 6304
Product description
You state the fiber content, country of origin, use and manufacturing process is the same for both styles. The outer shell of the protector is made from 100 percent polyester woven fabric. It is stuffed a thin layer of polyester batting. The layers are heat fused together, ultrasonically, in a process referred to as pinsonic quilting. All of the edges are finished with a woven fabric binding. The sofa protector measures 110 x 70.5 inches, and the loveseat protector will measure 88 x 70.5 inches. Although quilted the furniture protector is not considered an article of bedding or similar furnishing of heading 9404.
CBP rationale
The applicable subheading for the “Furniture Protector” (items 9027245 and 9027246) will be 6304.93.0000, 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 synthetic fibers.
Full text
N269645 October 28, 2015 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a furniture protector from China Dear Ms. Aldinger: In your letter dated October 6, 2015 you requested a tariff classification ruling. You will be importing a “Furniture Protector” in two styles: a loveseat protector, item 9027245, and a sofa protector, item 9027246. Each furniture protector is designed to cover the seat, back and arms of a sofa or loveseat. A sample of the sofa protector along with pictures were submitted with your request. You state the fiber content, country of origin, use and manufacturing process is the same for both styles. The outer shell of the protector is made from 100 percent polyester woven fabric. It is stuffed a thin layer of polyester batting. The layers are heat fused together, ultrasonically, in a process referred to as pinsonic quilting. All of the edges are finished with a woven fabric binding. The sofa protector measures 110 x 70.5 inches, and the loveseat protector will measure 88 x 70.5 inches. Although quilted the furniture protector is not considered an article of bedding or similar furnishing of heading 9404. The applicable subheading for the “Furniture Protector” (items 9027245 and 9027246) will be 6304.93.0000, 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 synthetic fibers.” The rate of duty will be 9.3 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 the 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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