The tariff classification of a furniture protector from China

N277601 August 19, 2016 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Mr. Michael Pipitone John F. Kilroy Co., Inc. One Cross Island Plaza, Suite 203 E Rosedale, New York 11422-1400 RE: The tariff classification of a furniture protector from China Dear Mr. Pipitone: In your letter dated June 9, 2016 and received by this office on July 20, 2016, you requested a tariff classification ruling on behalf of your client, Greenpoint Décor LLC. A sample of the furniture protector, Style 0399074120NAT (PEBBLES), was submitted with your request. The submitted sample, a furniture protector designed to fit over a love seat or sofa, is made of three layers that are quilted together. The top layer is made of a 100 percent polyester knit pile fabric and is laminated to a polyester jersey knit brushed fabric. The knit pile fabric features a decorative textured effect. An anti-slip bottom layer is made from 100 percent polyvinyl chloride (PVC). The furniture protector is comprised of a main rectangular panel measuring approximately 73 inches x 47 inches that covers the seat, seat front, and backrest. Attached to the sides of the main panel are two flaps measuring approximately 24 inches x 24 inches that drape over the arms of a love seat or sofa. The top and bottom layers are folded and sewn along the edges. Although comprised of three layers quilted together, this furniture protector is not considered an article of bedding or similar furnishing of heading 9404, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the furniture protector Style 0399074120NAT (PEBBLES) will be 6304.91.0040, HTSUS, which provides for Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted: Of man-made fibers.” The duty rate will be 5.8 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division