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NY 809532




April 20, 1995

CLA-2-94:S:N:N8:233 809532

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Ms. Ivy Wu
Yuntek (Fan Way) International Inc.
2416 Tripaldi Way
Hayward, CA 94545

RE: The tariff classification of a sofa skin from China.

Dear MS. Wu:

In your letter dated April 19, 1995, you requested a tariff classification ruling.

The furniture item consists of a sofa skin made of a 65 x 35 poly/cotton fabric and a 76 x 54 poly/rayon fabric material. The sofa skin will be filled after importation with polyurethane foam. The skin will then become an article of furniture called a sofa which is designed to be placed on the floor or ground.

The applicable subheading for the sofa skin 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 3.2 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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