The tariff classification of a beanbag slipcover from China.

N259220 December 5, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.90.5021 Ruby H. Chan Customs Analyst Williams Sonoma, Inc. 151 Union Street San Francisco, CA 94111 RE: The tariff classification of a beanbag slipcover from China. Dear Ms. Chan: In your letter dated November 13, 2014, you requested a tariff classification ruling. The merchandise is described as the “Frayed Edge Beanbag Slipcover.” The beanbag slipcover is made of 85% cotton and 15% polyester woven fabric, and has a zipper closure along one of its sides. It is indicated by you that the beanbag itself is not sturdy and needs the slipcover to make it usable. Company provided information indicates that Pottery Barn Teen retail channel, will sell the Frayed Edge Beanbag Slipcover and the beanbag together, although the two items will be imported separately. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) state, in pertinent part, that Chapter 94 covers “Parts” whether or not in the rough, of the goods of headings 9401 to 9403 and 9405, when identifiable by their shape or other specific feature as parts designed solely or principally for an article of those headings. As the slip cover is integral to the beanbag in the finishing of the beanbag seat, we are of the opinion that the Frayed Edge Beanbag Slipcover is a dedicated part of “seats” classifiable in subheading 9401.90, HTSUS. The applicable subheading for the Frayed Edge Beanbag Slipcover will be 9401.90.5021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other; Other: Other of textile material, cut to shape.” The rate of duty will be free. 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/. 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 Neil H. Levy at E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division