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NY 895156




March 10, 1994

CLA-2-94:S:N:N8:233 895156

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000; 9403.90.6000

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

RE: The tariff classification of a junior sofa chair cover, a big pillow cover and a children's toy chest cover from Taiwan.

Dear Ms. Wu:

In your letter dated February 22, 1994, you requested a tariff classification ruling.

The furniture articles consist of three items which are a junior sofa chair cover, a big pillow cover and a children's toy chest cover. The first item is a junior sofa chair cover. It is a cover for a chair that will be filled after importation into the United States. The cover is constructed of approximately 79 percent polyester and 21 percent cotton blend. The chemical analysis is approximately 38.6 percent spun T (short polyester fiber), 40.60 percent F.T. (long polyester fiber) and 20.80 percent cotton blend. The second item is a big pillow cover. It is used as a seat and will also be filled after importation. The third item is a children's toy chest cover. It is for the storage of toys. The cover is to be filled with foam after importation. The interior of the chest will be made of 70D nylon material.

The polyester component of the covers imparts the essential character. When filled after importation into the United States, the covers will become articles of furniture called a sofa chair, a big pillow and a children's toy chest which are all designed to be placed on the floor or ground.

The applicable subheading for the junior sofa chair cover and the big pillow 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. The rate of duty will be 4 percent ad valorem. The applicable subheading for the children's toy chest cover will be 9403.90.6000, HTSUSA, which provides for: Other furniture and parts thereof: Parts: Other: Of textile material, except cotton. The rate of duty will be 7 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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