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NY E87314




September 20, 1999

CLA-2-94:RR:NC:SP:233 E87314

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Mr. Gary Bilezikian
PuffyCo Inc.
436 9th Street
Brooklyn, NY 11215

RE: The tariff classification of chair covers from China.

Dear Mr. Bilezikian:

In your letter dated September 6, 1999, you requested a tariff classification ruling.

The submitted literature depicts the following items:

Dinosaur Chair
Tulip Chair
Bear Chair
Plane Chair

The merchandise to be imported will consist of manmade fabric covers for child-sized chairs modeled to resemble the above listed items. Parts of each chair that require loose fiberfill stuffing, such as the dinosaur’s fins, the bear’s nose and ears, the plane’s nose and the tulip’s leaves, will be stuffed overseas and imported as is. The interior of each chair is composed of foam and sheet fiberfill, which will be manufactured and assembled domestically.

The applicable subheading for the chair covers 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 free.

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 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,

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