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NY 891789




November 4, 1993

CLA-2-94:S:N:N8:233 891789

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Ms. Ivy Wu
Yuntek International, Inc.
29572 Union City Blvd.
Union City, CA 94587

RE: The tariff classification of a bean bag chair cover from Taiwan.

Dear Ms. Wu:

In your letter dated October 25, 1993, you requested a tariff classification ruling.

The submitted sample depicts the furniture item as a cover for a bean bag chair. The cover is made of 38.6 percent spun T (short polyester fiber), 40.60 percent F.T. (long polyester fibre), and 20.80 percent cotton blend. It has a zippered opening and will be filled after importation. 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. The polyester material of the cover imparts the essential character.

The applicable subheading for a bean bag 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 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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