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The tariff classification of sewn fabric covers from China.
Issued October 19, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R02680 (October 19, 2005)
Tariff classification
HTS codes: 9401.90.5020
Headings: 9401
Product description
The product to be imported consists of sewn fabric covers which will be used in the U.S. to complete or finish upholstered furniture such as chairs, sofas and recliners. The fabric will be produced in one of your factories in the U.S. The rolls of fabric will be exported to China where the rolls will be cut into pieces and the pieces then stitched into covers. The covers are dedicated parts of furniture.
CBP rationale
The applicable subheading for the sewn fabric covers will be 9401.90.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Parts: Other: Other, Of textile material, cut to shape.
Full text
NY R02680 October 19, 2005 CLA-2-94:RR:NC:SP:233 R02680 CATEGORY: Classification TARIFF NO.: 9401.90.5020 Mr. Kevin F. Levasseur Joan Fabrics Corporation 100 Vesper Executive Pk. Tyngsboro, MA 01879 RE: The tariff classification of sewn fabric covers from China. Dear Mr. Levasseur: In your letter dated October 12, 2005, you requested a tariff classification ruling. The product to be imported consists of sewn fabric covers which will be used in the U.S. to complete or finish upholstered furniture such as chairs, sofas and recliners. The fabric will be produced in one of your factories in the U.S. The rolls of fabric will be exported to China where the rolls will be cut into pieces and the pieces then stitched into covers. The covers are dedicated parts of furniture. The applicable subheading for the sewn fabric covers will be 9401.90.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Parts: Other: Other, Of textile material, cut to shape.” The rate of duty will be Free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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The tariff classification of upholstery replacement parts from China.
The tariff classification of fitted furniture covers from China.
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of furniture parts from Mexico; Article 509
The tariff classification of bean bag chair covers from New Zealand.
Application for Further Review of Protest 3401-06-100067
The tariff classification of upholstery replacement parts from China.
The tariff classification of an upholstery kit/ covers from China.
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