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NY 858462


Dec 7 1990

CLA-2-94:S:N:N1:233 858462

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.90.80801

Ms. Linda Del Rio
Belinda Del Rio Customs Broker
P.O. Box 3874
Whittier, Calif. 90605

RE: The tariff classification of foot rest shells from Australia.

Dear Ms. Del Rio:

In your letter dated November 23, 1990, on behalf of Brava America, Inc., Aspen, Colorado 81611, you requested a tariff classification ruling.
The furniture items are foot rest shells which are pre-cut and pre-assembled in Australia. The shells, made of 100 percent cotton, will be filled in the United States. The foot rest shells, when completed are designed to be placed on the floor or ground.

The applicable subheading for the textile foot rest shells will be 9403.90.80801, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furniture and parts thereof, parts, 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

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