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NY 885844




May 13, 1993

CLA-2-94:S:N:N8:233 885844

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Mr. Jack Alsup, Atty-In-Fact
Alsup & Alsup, Inc.
Customshouse Broker
P.O. Box 1251
Del Rio, TX 78841

RE: The tariff classification of a Chair Cover and a Flip Chair Cover from Mexico.

Dear Mr. Alsup:

In your letter dated April 28, 1993, on behalf of TTM Manufacturing, Inc., Del Rio, TX 78840, you requested a tariff classification ruling.

The furniture items consist of two styles, a Chair Cover, Style No. 28915 and a Flip Chair Cover, Style No. 28904. The first, Style No. 28915, is a Sesame Street Chair Cover. The second, Style No.28904, is a Sesame Street Kids' Flip Chair Cover. Both covers perform the same function. They are used to cover a soft foam material. The stuffed unit then becomes a seat. The Flip Chair Cover will lay out flat to be used to lay on or for other functions. Both articles are constructed of 100 percent cotton fabric. The cover is an essential part of the complete article which is designed to be placed on the floor or ground.

The applicable subheading for a Chair Cover and a Flip 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: Other. The duty rate will be 4 percent ad valorem.

Articles classifiable under subheading 9401.90.5000, HTSUSA, which are products of Mexico 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 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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