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NY E89654




November 19, 1999

CLA-2-94:RR:NC:SP:233 E89654

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.3500

Ms. Leigh Smith
US JHI Corporation
8612 Fairway Place
Middleton, WI 53563

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

Dear Ms. Smith:

In your letter dated November 2, 1999, you requested a tariff classification ruling.

The item to be imported, KT987, is a Purple Reading Corner base and wedge set consisting of skins or covers including the two pieces listed below. The skins will be stuffed in the United States and will become an article of furniture designed to sit on the floor.

1. Part number KT987B is a reading corner base skin. The item is the seat portion of a seating unit, made of purple fabric of 100% polyurethane cloth with 100% cotton woven flannel fabric backing.

2. Part number KT987W is a reading corner wedge skin. The item is the back portion of a seating unit, made of purple fabric of 100% polyurethane cloth with 100% cotton woven flannel fabric backing.

The applicable subheading for Item number KT987, the Purple Reading Corner base and wedge set, Part number KT987B, the reading corner base skin, and Part number KT987W, the reading corner wedge skin 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 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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