CLA-2-94:S:N:N8:233 899447
Ms. Ivy Wu
Yuntek International, Inc.
29572 Union City Blvd.
Union City, CA 94587
RE: The tariff classification of a bar stool cover from Taiwan,
China and Hong Kong.
Dear Ms. Wu:
In your letter dated June 20, 1994, you requested a tariff
classification ruling.
The furniture item consists of a bar stool vinyl laminated
cover. It is constructed of 0.18 mm vinyl plus 120 gram non-woven
flannel backing material. It has been cut to size and dedicated
for use as a furniture part. Its principal use in the United
States is as a bar stool cover. The vinyl components imparts the
essential character of the bar stool vinyl laminated cover.
The applicable subheading for the bar stool 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: 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