CLA-2-94:S:N:N8:233 895286
Ms. Ivy Wu
Yuntek International, Inc.
29572 Union City Blvd.
Union City, CA 94587
RE: The tariff classification of a sofa chair cover, a sofa bed
cover and a tubular furniture frame from Taiwan.
Dear Ms. Wu:
In your letter dated March 1, 1994, you requested a tariff
classification ruling.
The furniture articles consist of three items which are a big
folding sofa chair cover, an adjustable sofa bed cover and a
tubular furniture frame. The first item is a big folding sofa
chair cover. It is a cover for a chair that will be filled after
importation into the United States. It is constructed of
approximately 79 percent polyester and 21 percent cotton blend.
The chemical analysis is approximately 38.6 percent spun T (short
polyester fiber), 40.60 percent F.T. (long polyester fiber) and
20.80 percent cotton blend. The second item is an adjustable sofa
bed cover. It will be used as a seat and filled after importation.
The third item is a powder coated metal tubular furniture frame.
It will be used as part of a chair, futon, or sofa. The frame is
constructed of metal.
The polyester components of the covers imparts the essential
character of the sofa chair cover and the sofa bed cover. When
filled after importation into the United States, the covers will
become articles of furniture called a big folding sofa and an
adjustable sofa bed which are designed to be placed on the floor
or ground.
The applicable subheading for the big
folding sofa chair cover and the adjustable sofa bed chair cover
will be 9401.90.5000, Harmonized Tariff Schedule of the United
States Annotated, HTSUSA, which provides for: Seats (other than
those of heading 9402), whether or not convertible into beds, and
parts thereof: Parts: Other. The rate of duty will be 4 percent
ad valorem. The applicable subheading for the metal tubular
furniture frame will be 9403.20.0010, HTSUSA, which provides for:
Other furniture and parts thereof: Other metal furniture,
household. 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