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NY D85250




December 4, 1998

CLA-2-94:RR:NC:SP:233 D85250

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.3500

Ms. Dee Heller
Fritz Companies, Inc.
1000 Port Carteret Drive
Carteret, NJ 07008

RE: The tariff classification of ottoman covers from Russia.

Dear Ms. Heller:

In your undated letter received in this office on November 25, 1998, on behalf of Leathertouch Fabrics Inc., you requested a tariff classification ruling.

The submitted sample is an ottoman which is large enough to sit on. It is composed of vinyl coated fabric with a zipper opening and is stuffed with beans or polystyrene foam beads. The ottomans will be imported without the stuffing material. The vinyl comprises over 50 percent of the weight of the cover; thus, the construction is considered to be plastic for tariff purposes. When stuffed, the ottoman becomes an article of furniture which is designed to be placed on the floor or ground.

The applicable subheading for the ottoman cover 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 0.5% ad valorem.

Articles which are classifiable under subheading 9401.90.3500, HTS, which are products of Russia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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,

Robert B. Swierupski

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