HQ 084323: Classification of cushion slipcovers

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 084323

                                        July 20, 1989


          CLA-2 CO:R:C:G  084323 DSN

          CATEGORY:  Classification

          TARIFF NO.:  6304.92.0000, 6304.99.0000

          Ms. Sylvia Casas
          Casas International Brokerage, Inc.
          6775 Customhouse Plaza
          Suite J
          Otay Mesa
          San Ysidro, CA 92073

          RE:  Classification of cushion slipcovers

          Dear Ms. Casas:

                This is in reference to your inquiry of March 22, 1989, on
          behalf of O'Asian Designs, requesting tariff classification under
          the Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA), for cushion slipcovers produced in Mexico.  Samples
          were submitted for examination.

          FACTS:

                The samples submitted are slipcovers composed of either 100
          woven cotton or 100 percent man-made fibers.  The slipcovers are
          in different sizes to conform to cushions for chairs, sofas,
          ottoman and various other furniture which is part of the "Santa
          Fe Collection" line.  The slipcovers have zippers at one end for
          insertion of the cushion.

          ISSUE:

                How are slipcovers classified under the HTSUSA?

          LAW AND ANALYSIS:

                Classification of merchandise under the HTSUSA is in
          accordance with the General Rules of Interpretation (GRI's),
          taken in order.  GRI 1 provides that the starting point is the













                                         -2-

          terms of the headings and subheadings of the tariff and any
          relevant section or chapter notes.

                You assert that the slipcovers should be classified in
          subheadings 9403.90.8000 and 9403.90.6000, HTSUSA.  Heading 9403
          provides for other furniture and parts thereof.  The Explanatory
          Notes constitute the official interpretation of the tariff at the
          international level.  The Explanatory Notes to heading 9403 state
          that the heading covers furniture and parts thereof.  Slipcovers
          are not considered furniture or parts of furniture, and therefore
          cannot be classified in either of the above subheadings.

                We note that heading 9401 which provides for seats, whether
          or not convertible into beds, and parts thereof, is also
          inapplicable to the samples at issue.  The Explanatory Notes
          state that with respect to parts, separately presented cushions
          whether or not covered are classifiable in heading 9401 when
          these articles are combined with other parts of seats.  Since the
          slipcovers are imported without cushions they cannot be
          considered parts.

                Heading 9404, HTSUSA, provides for mattress supports,
          articles or bedding and similar furnishing (for example,
          mattresses, quilts, eiderdowns, cushions, pouffes and pillows)
          fitted with springs or stuffed or internally fitted with any
          material or of cellular rubber or plastics, whether or not
          covered.  This heading requires that the articles be stuffed.

                GRI 2(a) provides that any reference in a heading to a
          material or substance shall be taken to include a reference to
          that article incomplete or unfinished, provided that the article
          has the essential character of the complete or finished article.
          While the slipcovers may be considered unfinished, they cannot be
          classified in heading 9404, because they do not contain any
          filling material and thus fall short of the essential character
          of articles classified in that heading.  HRL 084046 of May 11,
          1989.

                Heading 6304, HTSUSA, provides for other furnishing
          articles, excluding those of heading 9404.  The Explanatory Notes
          to heading 6304 state that the heading covers articles such as
          cushion covers and loose covers for furniture.  It is our opinion
          that slipcovers are analogous to the above exemplars, and
          therefore would be classifiable under this heading.

          HOLDING:

                The slipcovers if of cotton are classified under subheading
          6304.92.0000, HTSUSA, which provides for other furnishing
          articles, excluding those of heading 9404, not knitted or
          crocheted, of cotton, textile category 369, and dutiable at the
          rate of 7.2 percent ad valorem.  











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                The slipcovers if of man-made fibers are classified under
          subheading 6304.99.6020, HTSUSA, which provides for other
          furnishing articles, excluding those of heading 9404, not knitted
          or crocheted, of other textile materials, other, other, of
          artificial fibers, textile category 666, and dutiable at the rate
          of 6.4 percent ad valorem.

                Due to the changeable nature of the statistical annotation
          and the restriant (quota/visa) categories applicable to textile
          merchandise, you should contact your local Customs office prior
          to importation of this merchandise to determine the current
          status of any import restraints or requirements.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division