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NY 899447




July 1, 1994

CLA-2-94:S:N:N8:233 899447

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 bar stool cover from Taiwan, China and Hong Kong.

Dear Ms. Wu:

In your letter dated June 20, 1994, you requested a tariff classification ruling.

The furniture item consists of a bar stool vinyl laminated cover. It is constructed of 0.18 mm vinyl plus 120 gram non-woven flannel backing material. It has been cut to size and dedicated for use as a furniture part. Its principal use in the United States is as a bar stool cover. The vinyl components imparts the essential character of the bar stool vinyl laminated cover.

The applicable subheading for the bar stool 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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