The tariff classification of cushion covers from China

N318937 May 3, 2021 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. Yujia Zhang Farrow 475A Admiral Blvd. Mississauga, L5T 2N1 Canada RE: The tariff classification of cushion covers from China Dear Mr. Zhang: In your letter dated April 15, 2021, you requested a tariff classification ruling on behalf of your client, Standard Fiber, LLC. In lieu of samples, photographs were provided with your request. The articles you describe as “kids nugget couch covers” are cushion covers that fit over three different sized cushions. When stacked, the covered cushions provide seating for a child. The cushion covers are made of 90 percent polyester and 10 percent nylon woven chenille fabric backed with a 100 percent polyester fabric. The base cover is a hinged cover that fits over two cushions measuring 33 x 33 x 5.75 inches. The base cover features a 5 x 10 inch pocket on the side, a self-fabric handle sewn to the 5.75 inch gusset and a zipper closure. The middle cover is a hinged cover that fits over two cushions measuring 33 x 33 x 3 inches. The middle cover features a self-fabric handle sewn to the 3 inch gusset and a zipper closure. The triangle cover fits a 22 inch long equilateral triangle cushion with the three sides measuring 15.65 inches. The triangle cover features a zipper closure. The covers will be assembled over the foam cushions after importation into the United States. The covers are removable and are intended to be laundered, as necessary. The applicable subheading for the cushion covers 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 rate of duty 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division