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NY B81620




February 13, 1997

CLA-2-94:RR:NC:SP:233 B81620

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.3500

Mr. John Canellakis
Beijing Trade Exchange, Inc.
701 E Street, S.E.
Washington, DC 20003

RE: The tariff classification of a bean bag chair shell from China.

Dear Mr. Canellakis:

In your letter dated January 29, 1997, you requested a tariff classification ruling.

The submitted sample is a bean bag chair cover. It is composed of polyvinyl chloride coated non-woven material. The vinyl comprises over 50 percent of the weight of the material. Thus, the construction is considered to be plastic for tariff purposes. It has a zippered opening. When filled with beans or polystyrene foam beads, the cover will then become an article of furniture which is designed to be placed on the floor or ground. Your sample is being returned as requested.

The applicable subheading for the bean bag chair shell will be 9401.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, parts, other, of rubber or plastics. The rate of duty will be 1.0 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.

Sincerely,

Gwenn Klein Kirschner

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