The tariff classification of cushion covers and cushion shells from China

N264263 May 19, 2015 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000; 6307.90.9889 Mr. John DiOrio Peak Season, Inc. 2800 Crestwood Boulevard Irondale, Alabama 35210 RE: The tariff classification of cushion covers and cushion shells from China Dear Mr. DiOrio: In your letters dated April 1, 2015 and April 25, 2015 you requested a tariff classification ruling. The submitted samples, identified in your letter as covers for decorative pillows, are a seat cushion cover and decorative cushion cover. Both covers will be made from either polyester or acrylic woven fabric. The seat cushion cover (sample labelled as Furniture Cushion Shell with zipper) measures approximately 17 x 20 inches with a 3 inch gusset. It is sewn along three sides with a zipper opening at one end. Piping cord has been inserted into the edge seam. It has a 17-inch zipper along one side. The cover features tie strings used to attach it to the chair. The decorative cushion cover (sample labelled as Decorative Pillow Shell with zipper) measures approximately 16 x 20 inches. A piping cord has been inserted into the edge seam. One end features a 12-inch zipper closure. The face is embroidered with the word “Welcome.” The applicable subheading for the seat cushion cover and decorative cushion 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. You submitted two samples which you identify as “Cover-Slips” (without zippers).   The “Cover-Slips” have one unfinished seam.  You state the “Cover-Slips” are to be stuffed, sewn closed in the U.S. and used as decorative pillows with outdoor furniture.   The “Cover-Slips” are considered to be unfinished cushion shells.   Both shells will be made up from either polyester or acrylic woven fabric.   The first style is a square cushion shell measuring 16-1/2” x 16-1/2” with sewn in piping around the edges.  The second style, a rectangular cushion shell measuring 48” x 24” x 3”, includes a sewn in loop and four straps to tie the cushion to the furniture frame to prevent slippage.  The applicable subheading for both Cover- Slips (without zippers) will be 6307.90.9889, HTSUS, which provides for “Other made up textile articles, including dress patterns:  Other:  Other:  Other:  Other:  Other.”  The rate of duty will be 7 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 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 Stacey Kalkines at Stacey.Kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division