CLA-2-94:RR:NC:SP:233 B84854
Mr. Paul M. Lichstein
Beijing Trade Exchange, Inc.
701 E Street, S.E.
Washington, DC 20003
RE: The tariff classification of a bean bag chair cover from
China.
Dear Mr. Lichstein:
In your letter dated April 30, 1997, you requested a tariff
classification ruling.
The submitted sample is a bean bag chair cover. It is in the
shape of a leopard, with a head, two arms, torso and tail. The
article is made of acrylic fake fur and a vinyl base which has a
zipper closure. The arms and tail of the cover are filled with
polyester filling. The remainder of the cover will be filled in
the United States. When filled with polystyrene beads, the cover
will then become an article of furniture called a bean bag chair
which is designed to be placed on the floor or ground.
Your sample is being returned as requested.
The applicable subheading for the bean bag chair cover will be
9401.90.5000, Harmonized Tariff Schedule of the United States
(HTS), 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 1.6% ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry
documents filed at the time this merchandise is imported. If you have any questions regarding the
ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division