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HQ 085375

November 8, 1989

CLA-2 CO:R:C:G 085375 CB


TARIFF NO.: 6304.93.0000

Mr. Don Harris
American Foam Industries
3500 Piedmont Road, Suite 105
Atlanta, GA 30305

RE: Classification of ruffled chair cover with seat cushion

Dear Mr. Harris:

This ruling is in response to your letter of July 24, 1989, requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a ruffled chair cover with seat cushion from Taiwan.


The sample submitted is a ruffled chair cover with seat cushion. According to you, it will be manufactured of a blended woven fabric composed of 55/70 percent polyester and 45/30 percent cotton. The polyurethane cushion will be attached to the chair cover after importation by tufting and sewing a base fabric cover over the polyurethane cushion. Tufting is the process of passing a twine or tape vertically through the top and bottom of the cushion or mattress and securing the twine by attaching it to buttons. The tufting is to hold the cushion/filler in place.


Whether the subject merchandise is properly classifiable in Chapter 94, HTSUSA, as similar furnishings, or in Chapter 63, HTSUSA, as other furnishing articles?


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes.

You have suggested that the merchandise is classifiable in heading 9404, HTSUSA, which covers articles of bedding and similar furnishings. Heading 9404, HTSUSA, provides for mattress supports, articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered. A ruffled chair cover with cushion is not mentioned, nor is it similar to any of the named items. While articles of bedding and similar furnishing is not limited to the named examples, other items classified in this subheading should be similar to or of the same type as those named. Moreover, the merchandise is primarily a chair cover. The cushion is only an incidental feature.

Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of heading 9404. The Explanatory Notes, which constitute the official interpretation of the tariff at the international level, state that the heading covers articles such as cushion covers and loose covers for furniture. Therefore, the subject merchandise is properly classifiable in Heading 6304, HTSUSA.


The subject merchandise is classifiable in subheading 6304.93.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404, not knitted or crocheted, of synthetic fibers. The rate of duty is 10.6 percent ad valorem and the textile category is 666.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Your sample will be returned to you under separate cover.


John Durant, Director

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