The tariff classification of furniture protectors from China

N221696 July 11, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. John R. Knorr Gallagher Transport International, Inc. 4700 Oakland Street #140 Denver, Co 80239 RE: The tariff classification of furniture protectors from China Dear Mr. Knorr: In your letter dated June 15, 2012, you requested a tariff classification ruling on behalf of your client, Couch Defender Incorporated, of Colorado Springs, Colorado. You submitted pictures of the Couch Defender and Chair Defender, collapsible tunnels made of polyester mesh and a collapsible steel wire frame; the ends are closed with fabric-covered panels of medium-density fiberboard. The tunnel is designed to keep pets from sitting on furniture. To use, the item is stretched out over the seating area of a couch or chair, then secured using hook-and-loop closures and plastic hooks. The Couch Defender blocks the furniture’s seating space from a pet. When not in use the item can be collapsed and placed under the piece of furniture. The applicable subheading for the Couch Defender and the Chair Defender will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You state in your letter that you believe the correct classification to be in subheading 9403.89.6010, HTSUS, which provides for other furniture and parts thereof: other, other, other, household. However, the term “furniture” does not apply to articles that may be used as furniture but designed for placing on other furniture. General Explanatory Note to Chapter 94, HTSUS noted. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Thomas J. Russo Director National Commodity Specialist Division