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NY B84854





May 7, 1997

CLA-2-94:RR:NC:SP:233 B84854

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Mr. Paul M. Lichstein
Beijing Trade Exchange, Inc.
701 E Street, S.E.
Washington, DC 20003

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

Dear Mr. Lichstein:

In your letter dated April 30, 1997, you requested a tariff classification ruling.

The submitted sample is a bean bag chair cover. It is in the shape of a leopard, with a head, two arms, torso and tail. The article is made of acrylic fake fur and a vinyl base which has a zipper closure. The arms and tail of the cover are filled with polyester filling. The remainder of the cover will be filled in the United States. When filled with polystyrene beads, 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.

Your sample is being returned as requested.

The applicable subheading for the bean bag chair cover will be 9401.90.5000, 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: Other. The rate of duty will be 1.6% 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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