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The tariff classification of a polypropylene child sofa liner from China.
Issued May 1, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R03792 (May 1, 2006)
Tariff classification
HTS codes: 9401.90.5020
Headings: 9401
Product description
The merchandise under consideration is identified as a polypropylene child sofa liner. The item consists of three parts: two armrests, a back rest and a bottom seat which will be bulk packed in sets. The sofa liner parts will be filled after importation into the United States to be sold as a finished sofa for children. The dimensions of the parts are as follows: armrest: 16” long x 9” diameter, back rest: 26” x 23” x 5 ½”, bottom seat: 26” x 16” x 10”. You have submitted photographs of the items with your request.
CBP rationale
The applicable subheading for the polypropylene child sofa liner will be 9401.90.5020, Harmonized Tariff Schedule of the United States (HTSUS), 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 R03792 May 1, 2006 CLA-2-94:RR:NC:SP:233 R03792 CATEGORY: Classification TARIFF NO.: 9401.90.5020 Ms. Susana Martinez Beijing Trade Exchange 900 2nd St. NE, Suite 309 Washington, DC 20002 RE: The tariff classification of a polypropylene child sofa liner from China. Dear Ms. Martinez: In your letter dated April 21, 2006, you requested a tariff classification ruling. The merchandise under consideration is identified as a polypropylene child sofa liner. The item consists of three parts: two armrests, a back rest and a bottom seat which will be bulk packed in sets. The sofa liner parts will be filled after importation into the United States to be sold as a finished sofa for children. The dimensions of the parts are as follows: armrest: 16” long x 9” diameter, back rest: 26” x 23” x 5 ½”, bottom seat: 26” x 16” x 10”. You have submitted photographs of the items with your request. The applicable subheading for the polypropylene child sofa liner will be 9401.90.5020, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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