NY 866403
AUG 29 1991
CLA-2-94:S:N:N1:233 866403
Ms. Cynthia L. Arevalo
Broker Power, Inc.
1612 K Street, N.W., Suite 310
Washington, D. C.. 20006
RE: The tariff classificaton of chair covers from China.
Dear Ms. Arevalo:
In your letter dated August 21, 1991, on behalf of Pam and
Frank Industrial Co., Ltd., Hong Kong, you requested a tariff
classification ruling.
The furniture items are canvas covers for a Director's
Chair. They consist of two pieces, a seat and a back. The
covers are constructed of 14 ounce cotton fabric canvas. The
seat cover has two sewn end openings (each 1/4") with rods and
the dimensions are 16" x 18-1/4". The back cover has two sewn
end openings (each 2-1/2") and measures 21" x 5-7/8". The seat
and back fabric canvas covers have been dedicated for use with a
Director's Chair which is designed to be placed on the floor or
ground.
The applicable subheading for the fabric canvas covers for a
Director's Chair will be 9401.90.5000, Harmonized Tariff Schedule
of the United States (HTSUS), which provides for seats (other
than those of heading 9402), and parts thereof, parts, other,
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