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NY H87803

March 20, 2002

CLA-2-RR:NC:TA:349 H87803


Ms. Susan Klingbeil
Ikea Wholesale
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: Classification and country of origin determination for slipcovers; 19 CFR 102.21(c)(2); tariff shift

Dear Ms. Klingbeil:

This is in reply to your letter dated February 19, 2002, requesting a classification and country of origin determination for slipcovers which will be imported into the United States.


The subject merchandise, referred to as article number 08287112, is a slipcover for the Ektorp armchair. The submitted sample consists of a fitted cover for the chair and fitted cushion covers for the back and seat cushions. Both cushion covers have zipper closures. The covers are made from a heavyweight 100 percent cotton jacquard woven fabric. The back panel of the cover for the back cushion and part of the seat portion of the slipcover is made from a lightweight woven cotton fabric. You indicate that you will also import slipcovers for the Ektorp sofas and loveseats and note that the Ektorp series has only a muslin covering (known as upholstered seats “in muslin”). These removable slipcovers are sold separately.

The manufacturing operations for the slipcover are as follows:

-cotton fabrics are woven.
-fabrics are shipped to Canada.

-fabrics are cut and sewn to form the slipcover. -the covers are packed and shipped.


What are the classification and country of origin of the subject merchandise?


The classification of covers for furniture was the subject of several recent Headquarters Rulings (HQ). HQ 965605 dated August 31, 2001 concerned a semi-fitted slipcover for a sofa, the subject of HQ 965133 dated December 7, 2001 was a sofa bed (futon) slipcover and HQ 965143 of November 23, 2001 concerned a day bed mattress cover. In these rulings, the different furniture coverings were classified as other furnishing articles under Heading 6304.

The applicable subheading for the instant slipcovers will be 6304.92.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.5 percent ad valorem.

The slipcover falls within textile category designation 369. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, 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 and should also be verified at the time of shipment.


On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states that "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:"

Paragraph (e) in pertinent part states that "The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section":

HTSUS Tariff shift and/or other requirements

6301-6306 The country of origin of a good classifiable under heading 6301 through 6306 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric making process.

As the fabrics comprising the slipcovers are formed in a single country, that is, the Czech Republic, as per the terms of the tariff shift requirement, country of origin is conferred in the Czech Republic.


The country of origin of the slipcovers is the Czech Republic. Based upon international textile trade agreements products of the Czech Republic are not subject to quota or visa restrictions.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

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 646-733-3043.


Robert B. Swierupski

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