NY 860039
FEB 6 1991
CLA-2-94:S:N:N1:233 860039
Mr. Reggie Pittman
Crawford
P.O. Box 27163
Third and Decatur Streets
Richmond, Virginia 23261
RE: The tariff classification of covers for bean bag seats from
Tiawan.
Dear Mr. Pittman:
In your letter dated January 24, 1991, you requested a
tariff classification ruling.
The furniture samples submitted are two covers for bean bag
seats. The covers are constructed of 100 percent vinyl, with a
100 percent polyester non-woven support. They have zippered
openings and will be filled after importation. The covers will
then become articles of furniture called bean bag seats which are
designed to be placed on the floor or ground. The vinyl
material of the cover imparts the essential character of the
article.
The applicable subheading for the covers for bean bag seats
will be 9401.90.35006, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for seats (other than those of
heading 9402), parts; of rubber or plastics. The rate of duty
will be 2.4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport