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NY F86963




May 12, 2000

CLA-2-94:RR:NC:SP:233 F86963

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Mr. Gary Bilezikian
P.J. Kids LLC
306 Alexander Street
Princeton, NJ 08540

RE: The tariff classification of seat covers from Colombia.

Dear Mr. Bilezikian:

In your letter dated April 7, 2000, you requested a tariff classification ruling.

The merchandise to be imported consists of covers for child-sized seats, made of a variety of 100% cotton fabrics. The finished covers, which complete the seats, will be shipped “unstuffed,” without foam, fiberfill or wooden bases with feet, for final assembly in the U.S. The foam and fiberfill interior, wooden feet and pillow fill will be manufactured domestically for final assembly and distribution in the U.S. You have submitted photographs of finished sofa bed, and two styles of armchairs, the “Ride ‘Em Chair” and the “Franklin Reading Chair.”

The applicable subheading for the seat 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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