CLA-2-94:S:N:N8:233 891632
Ms. Ivy Wu
Yuntek International, Inc.
29572 Union City Blvd.
Union City, CA 94587
RE: The tariff classification of a folding chair bed cover from
Taiwan, China and Hong Kong.
Dear Ms. Wu:
In your letter dated October 19, 1993, you requested a tariff
classification ruling.
The furniture item consists of a polycotton folding chair bed
cover. The cover is made of 38.6 percent spun T (short polyester
fiber), 40.60 percent F.T. (long polyester fiber), and 20.80
percent cotton blend. It has zippered openings and will be filled
after importation. The cover will then become an article of
furniture called a folding chair bed which is designed to be placed
on the floor or ground. The polyester material of the cover
imparts the essential character.
The applicable subheading for a folding chair bed cover will
be 9403.90.6000, Harmonized Tariff Schedule of the United States
Annotated, HTSUSA, which provides for: Other furniture and parts
thereof: Parts: Other: Of textile material, except cotton. The
rate of duty will be 7 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