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NY D80443


August 5, 1998

CLA-2-94:RR:NC:SP:233 D80443

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Mr. Richard Tomasek

Phoenix International Freight Services Ltd.

712 N Central Ave.

Wood Dale, IL 60191-1263

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

Dear Mr. Tomasek:

In your letter dated June 24, 1998, on behalf of North American Bear, you requested a tariff classification ruling.

The submitted sample is a chair cover. It is in the shape of a rabbit, with a head, two ears, two arms, a torso and two feet. The article is made of synthetic fabric and has a zipper closure. The feet of the rabbit are filled with polyester filling. The remainder of the cover will be filled in the United States. When filled, the cover will then become a chair, an article of furniture which is designed to be placed on the floor or ground.

The applicable subheading for the 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 0.8% 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,


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