CBP Ruling N279141 — The tariff classification of lounge chair cover from China

Tariff classification

Headings: 6304

Product description

Your letter was accompanied by a sample. The submitted sample is being returned to you, as requested. Item # 48558, described as a “2 In 1 Terry Cloth Lounge Chair Cover and Tote,” is made from 100 percent polyester woven terry fabric. It is rectangular in shape measuring 22 inches (width) x 78 inches (length) with finished edges. Sewn onto each of the length sides is an approximately 9½ x 17½ piece of terry fabric with three small compartments. One end of the item has been folded over and sewn forming a pouch. This pouch slips over the head portion of a patio or pool lounge chair. The item folds up and converts into an approximately 13½ x 20½ inch tote bag with a shoulder strap. The front of the bag features an 8 x 9 inch pocket. The item in question is essentially a lounge chair cover and will be classified accordingly.

CBP rationale

The applicable subheading for Item # 48558, “2 In 1 Terry Cloth Lounge Chair Cover and Tote,” 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

N279141 October 6, 2016 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. R.A. Huff ETNA Worldwide Corp. 99 Madison Avenue, 11th Floor New York, New York 10016 RE: The tariff classification of lounge chair cover from China Dear Mr. Huff: In your letter dated August 25, 2016, you requested a tariff classification ruling. Your letter was accompanied by a sample. The submitted sample is being returned to you, as requested. Item # 48558, described as a “2 In 1 Terry Cloth Lounge Chair Cover and Tote,” is made from 100 percent polyester woven terry fabric. It is rectangular in shape measuring 22 inches (width) x 78 inches (length) with finished edges. Sewn onto each of the length sides is an approximately 9½ x 17½ piece of terry fabric with three small compartments. One end of the item has been folded over and sewn forming a pouch. This pouch slips over the head portion of a patio or pool lounge chair. The item folds up and converts into an approximately 13½ x 20½ inch tote bag with a shoulder strap. The front of the bag features an 8 x 9 inch pocket. The item in question is essentially a lounge chair cover and will be classified accordingly. The applicable subheading for Item # 48558, “2 In 1 Terry Cloth Lounge Chair Cover and Tote,” 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 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

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