The tariff classification of a chair cover from China

N255944 August 27, 2014 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. Jeffery Cross Cross Brokerage 2720 Airport Drive Columbus, OH 43219 RE: The tariff classification of a chair cover from China Dear Mr. Cross: In your letter dated August 5, 2014 you requested a tariff classification ruling on behalf of Seaward. The submitted sample, identified as a Waterproof Quickcover, is a chair cover designed to cover the seat, back and arms of an upholstered chair. The cover is composed of multiple layers. The top section is made from a 100 percent polyester brushed knit fabric, an absorbent polyester non-woven middle layer and a bottom spun bonded non-woven fabric layer. These layers are quilted together. The bottom section is a heavier spun bonded non-woven fabric layer. The top and bottom layers are sewn together along their edges. The cover has a main rectangular panel that covers the seat, seat front and extends up the backrest portion of the chair. It has two attached side flaps that go over the arms of the chair. All the edges are finished with a strip of knit fabric binding. The applicable subheading for the chair 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/. We now will address the issue of whether the instant merchandise is "specially designed or adapted" for the handicapped within the meaning of the Nairobi Protocol, and its eligibility for duty-free treatment under subheading 9817.00.96, HTSUSA.The Nairobi Protocol to the Agreement on the Importation of Educational, Scientific, and Cultural Materials Act of 1982, established the duty-free treatment for certain articles for the handicapped. Presidential Proclamation 5978 and Section 1121 of the Omnibus Trade and Competitiveness Act of 1988, provided for the implementation of the Nairobi Protocol into subheadings 9817.00.92, 9817.00.94, and 9817.00.96, HTSUSA. These tariff provisions specifically state that "[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons" are eligible for duty-free treatment.U.S. Note 4(a), subchapter XVII, Chapter 98, HTSUSA, states that, "the term 'blind or other physically or mentally handicapped persons' includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working."  U.S. Note 4(b), subchapter XVII, Chapter 98, HTSUSA, which establishes limits on classification of products in these subheadings, states as follows:(b) Subheadings 9817.00.92, 9817.00.94 and 9817.00.96 do not cover-- (i) articles for acute or transient disability;(ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled;(iii) therapeutic and diagnostic articles; or(iv) medicine or drugs.  The primary issue is whether the article is "specially designed or adapted" for the use or benefit of the handicapped within the meaning of the Nairobi Protocol. The “Quickcover” is placed over a chair covering the seat cushion, seat front, arms and back.  Coverage of the back and arms appears to be excessive for the intended purpose. In addition identical/similar waterproof items are currently sold as protective covers for couches and chairs to protect from spills and pets. We therefore do not agree that the merchandise is specially designed for purposes of the Nairobi Protocol.  Based on the construction, characteristics, and the availability of similar items for non-handicapped purposes, we do not consider the Quickcover to be specially designed or adapted for the handicapped. It is therefore, not eligible for duty-free treatment under subheading 9817.00.96, HTSUSA. 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 John.M.Hansen@cbp.dhs.gov. If you have questions regarding 9817 eligibility, contact Paul Hodgkiss at Paul.Hodgkiss@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division