CLA-2-94:RR:NC:SP:233 D85218
Ms. Dee Heller
Fritz Companies, Inc.
1000 Port Carteret Drive
Carteret, NJ 07008
RE: The tariff classification of bean bag chair and footstool
covers from Russia.
Dear Ms. Heller:
In your undated letter received in this office on November 30,
1998, on behalf of Leathertouch Fabrics Inc., you requested a
tariff classification ruling.
The merchandise to be imported consists of bean bag chair and
footstool covers. They are composed of vinyl coated fabric. The
vinyl comprises over 50 percent of the weight of the material;
thus, the construction is considered to be plastic for tariff
purposes. The covers each have a zippered opening. When filled
with beans or polystyrene foam beads, the covers will then become
articles of furniture which are designed to be placed on the floor
or ground.
The applicable subheading for the bean bag chair and footstool
covers will be 9401.90.3500, 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: of rubber or plastics. The rate of duty
will be 0.5% ad valorem.
Articles which are classifiable under subheading 9401.90.3500,
HTS, which are products of Russia are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division