N328755 N3 Ruling Active

The tariff classification of a pouf cover from China

Issued October 31, 2022 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.93.0000

Headings: 6304

Product description

The sample, described as a “pouf cover,” is a cube shaped cover for a large cushion which is typically intended to be placed on the floor and used as a footrest. The 100 percent polyester, printed, woven cover measures 17 x 17 x 15 inches and features an opening at the bottom used to insert the pouf and a zippered closure. The cover will be imported in various all over prints identified by their SKUs: Pouf-BohoRainbow-PRT, Pouf-Botanical-PRT, Pouf-Celestial-PK-PRT, Pouf-Construction-RD-BU-PRT, Pouf-DesertSun-PRT, Pouf-ModDino-BU-GR-PRT, Pouf-OnTheFarm-PRT, Pouf-VintageFloral-PK-GR-PRT, Pouf-WatercolorFloral-PK-GY-PRT, Pouf-WatercolorFloral-LV-GY-PRT, Pouf-Wildwest-PRT, and Pouf-WildWest-COW. The pouf cover is sold separately from the pouf.

CBP rationale

The applicable subheading for the pouf cover will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furnishing articles, excluding those of heading 9404: Not knitted or crocheted, of synthetic fibers.

Full text

N328755 October 31, 2022 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. Ryan Yamashita Jojo Designs LLC 4701 NW 103rd Avenue Sunrise, FL 33351 RE: The tariff classification of a pouf cover from China Dear Mr. Yamashita: In your letter dated October 14, 2022, you requested a tariff classification ruling. A sample was provided with your request and will be retained by this office. The sample, described as a “pouf cover,” is a cube shaped cover for a large cushion which is typically intended to be placed on the floor and used as a footrest. The 100 percent polyester, printed, woven cover measures 17 x 17 x 15 inches and features an opening at the bottom used to insert the pouf and a zippered closure. The cover will be imported in various all over prints identified by their SKUs: Pouf-BohoRainbow-PRT, Pouf-Botanical-PRT, Pouf-Celestial-PK-PRT, Pouf-Construction-RD-BU-PRT, Pouf-DesertSun-PRT, Pouf-ModDino-BU-GR-PRT, Pouf-OnTheFarm-PRT, Pouf-VintageFloral-PK-GR-PRT, Pouf-WatercolorFloral-PK-GY-PRT, Pouf-WatercolorFloral-LV-GY-PRT, Pouf-Wildwest-PRT, and Pouf-WildWest-COW. The pouf cover is sold separately from the pouf. The applicable subheading for the pouf cover will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furnishing articles, excluding those of heading 9404: 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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