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NY R02680




October 19, 2005

CLA-2-94:RR:NC:SP:233 R02680

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5020

Mr. Kevin F. Levasseur
Joan Fabrics Corporation
100 Vesper Executive Pk.
Tyngsboro, MA 01879

RE: The tariff classification of sewn fabric covers from China.

Dear Mr. Levasseur:

In your letter dated October 12, 2005, you requested a tariff classification ruling.

The product to be imported consists of sewn fabric covers which will be used in the U.S. to complete or finish upholstered furniture such as chairs, sofas and recliners. The fabric will be produced in one of your factories in the U.S. The rolls of fabric will be exported to China where the rolls will be cut into pieces and the pieces then stitched into covers. The covers are dedicated parts of furniture.

The applicable subheading for the sewn fabric covers will be 9401.90.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Parts: Other: Other, Of textile material, cut to shape.” The rate of duty will be Free.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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