NY 858462
Dec 7 1990
CLA-2-94:S:N:N1:233 858462
Ms. Linda Del Rio
Belinda Del Rio Customs Broker
P.O. Box 3874
Whittier, Calif. 90605
RE: The tariff classification of foot rest shells from
Australia.
Dear Ms. Del Rio:
In your letter dated November 23, 1990, on behalf of Brava
America, Inc., Aspen, Colorado 81611, you requested a tariff
classification ruling.
The furniture items are foot rest shells which are pre-cut
and pre-assembled in Australia. The shells, made of 100 percent
cotton, will be filled in the United States. The foot rest
shells, when completed are designed to be placed on the floor or
ground.
The applicable subheading for the textile foot rest shells
will be 9403.90.80801, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for other furniture and parts
thereof, parts, other. The rate of duty will be 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