United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0084288 - HQ 0084419 > HQ 0084323

Previous Ruling Next Ruling


HQ 084323


July 20, 1989

CLA-2 CO:R:C:G 084323 DSN

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000, 6304.99.0000

Ms. Sylvia Casas
Casas International Brokerage, Inc.
6775 Customhouse Plaza
Suite J
Otay Mesa
San Ysidro, CA 92073

RE: Classification of cushion slipcovers

Dear Ms. Casas:

This is in reference to your inquiry of March 22, 1989, on behalf of O'Asian Designs, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for cushion slipcovers produced in Mexico. Samples were submitted for examination.

FACTS:

The samples submitted are slipcovers composed of either 100 woven cotton or 100 percent man-made fibers. The slipcovers are in different sizes to conform to cushions for chairs, sofas, ottoman and various other furniture which is part of the "Santa Fe Collection" line. The slipcovers have zippers at one end for insertion of the cushion.

ISSUE:

How are slipcovers classified under the HTSUSA?

LAW AND ANALYSIS:

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 and subheadings of the tariff and any relevant section or chapter notes.

You assert that the slipcovers should be classified in subheadings 9403.90.8000 and 9403.90.6000, HTSUSA. Heading 9403 provides for other furniture and parts thereof. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 9403 state that the heading covers furniture and parts thereof. Slipcovers are not considered furniture or parts of furniture, and therefore cannot be classified in either of the above subheadings.

We note that heading 9401 which provides for seats, whether or not convertible into beds, and parts thereof, is also inapplicable to the samples at issue. The Explanatory Notes state that with respect to parts, separately presented cushions whether or not covered are classifiable in heading 9401 when these articles are combined with other parts of seats. Since the slipcovers are imported without cushions they cannot be considered parts.

Heading 9404, HTSUSA, provides for mattress supports, articles or 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. This heading requires that the articles be stuffed.

GRI 2(a) provides that any reference in a heading to a material or substance shall be taken to include a reference to that article incomplete or unfinished, provided that the article has the essential character of the complete or finished article. While the slipcovers may be considered unfinished, they cannot be classified in heading 9404, because they do not contain any filling material and thus fall short of the essential character of articles classified in that heading. HRL 084046 of May 11, 1989.

Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of heading 9404. The Explanatory Notes to heading 6304 state that the heading covers articles such as cushion covers and loose covers for furniture. It is our opinion that slipcovers are analogous to the above exemplars, and therefore would be classifiable under this heading.

HOLDING:

The slipcovers if of cotton are classified under subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404, not knitted or crocheted, of cotton, textile category 369, and dutiable at the rate of 7.2 percent ad valorem.

The slipcovers if of man-made fibers are classified under subheading 6304.99.6020, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404, not knitted or crocheted, of other textile materials, other, other, of artificial fibers, textile category 666, and dutiable at the rate of 6.4 percent ad valorem.

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

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: