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NY 816611

January 3, 1996

CLA-2-63:RR:NC:TP:349 816611


TARIFF NO.: 6304.93.0000; 9404.90.2000

Ms. Trish Bender
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood, Tennessee 37027

RE: The tariff classification of a director's chair slipcover and a cushion from Taiwan.

Dear Ms. Bender:

In your letter dated November 30, 1995 received by this office on December 4, 1995 you requested a classification ruling. The instant items, identified in your letter as item #490SF, are a hunter green chair slipcover and a cushion. The slipcover is made of 100 percent polyester woven fabric and measures approximately 23-1/2 by 33-1/2 inches. It is designed to act as a slipcover for a director's chair. The outershell of the cushion is made of 100 percent polyester woven fabric and it is stuffed with a textile fiberfill. The cushion measures approximately 16 x 18 inches and is 2-1/2 inches thick. The cushion and slipcover are packed together in a polybag with a cardboard header.

The submitted samples do not meet the qualification of "goods put up in sets for retail sale". In order to qualify as a set the following criteria must be met:

1- Must consist of at least two different articles which are, prima facie, classifiable in different headings.

2- The goods are put together to meet a particular need or carry out a specific activity.

3- They are packed for sale directly to users without repacking.

In this case the second criteria is not met since the slipcover is used as a loose cover to enhance and protect a director's chair and the cushion is used to provide comfort and support. The cover is designed specifically for use with a director's chair and the cushion may be used with other chairs or alone. The slipcover and cushion are not considered to be "goods put up in sets for retail sale" and will be classified separately.

The applicable subheading for the slipcover will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: not knitted or crocheted, of synthetic fibers. The duty rate will be 10.3 percent ad valorem.

The applicable subheading for the cushion will be 9404.90.2000, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.

The slipcover falls within textile category designation 666. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

Presently, subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 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 John Hansen at 212-466-5854.


Roger J. Silvestri

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