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NY N008927

April 12, 2007



TARIFF NO.: 6304.93.0000

Port Woo
CSL Customs Service Express Inc.
16920 S. Avalon Blvd.
Carson, CA 90746

RE: The tariff classification of a futon cover from China

Dear Mr. Woo:

In your letter dated March 21, 2007 you requested a classification ruling on behalf of Ramtex Inc.

The submitted sample is an unstuffed futon cover. The cover will be made from 100 percent polyester woven fabric. The cover measures 73 x 52 x 6 inches. Three sides are sewn and it features a zippered opening on one end that partially extends to the sides.

In your letter you state that the futon cover is part of a futon chair and it should be classified under subheading 9401.90.5080, HTSUS, as parts of seats. The submitted sample is not part of seats but rather a component used to make the futon mattress. Since it is not stuffed and the mattress provision does not provide for parts the cover is classifiable in Chapter 63.

Headquarters Ruling Letter (HRL) 964961 dated February 7, 2002 addressed the issue of a futon cover. That ruling stated in part..”The ENs to heading 6304 provide that the heading covers inter alia furnishing articles of textile materials including bedspreads. . . . (but not including bed coverings of heading 9404), cushion covers and loose covers for furniture. The futon cover at issue is similar in function to a cushion cover. That is, it is sewn on three sides with one side open for the insertion of a cushion. The instant futon cover, moreover, conforms to the shape of the futon cushion as most cushion covers conform to the shape of the cushion covered. See HQ 951528, dated August 14, 1992, HQ 084324, dated July 20, 1989. Accordingly, the instant merchandise is ejusdem generis with the exemplars listed in the ENs to heading 6304 and is properly classified in heading 6304, HTSUS. This holding is consistent with other Customs rulings where slipcovers have been classified under heading 6304, HTSUS. See HQ 084323, dated July 20, 1989;NY B84450, dated May 12, 1997. This holding is also consistent with rulings where other covers for seats have been classified under heading 6304. See HQ 951528, dated August 14, 1992 (cushion cover for an infant car seat is classified in heading 6304);HQ 085885, dated January 23, 1990 (infant car seat covers are more specifically provided for as “like” furniture slipcovers than as parts of cushions and are therefore properly classified in heading 6304, HTSUS).” Following the reasoning in HRL 964961 the instant futon cover will be classified under heading 6304, HTSUS.

The applicable subheading for the futon cover will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent ad valorem.

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/.

The futon cover falls within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 John Hansen at 646-733-3043.


Robert B. Swierupski

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