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NY N023345




February 26, 2008

CLA-2-94:OT:RR:E:NC:SP:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5020

Mr. James Webster
Coast International Limited
17 Sale Street
Freemans Bay 1001
New Zealand

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

Dear Mr. Webster:

In your letter dated February 14, 2008, you requested a tariff classification ruling.

The item under consideration is referred to as an outdoor beanbag cover. The beanbag covers are intended as soft outdoor furniture. The covers comprise two parts: an outer shell made from Sunbrella brand acrylic and an inner lining made of nylon. The covers will be stuffed in the United States and will become an article of furniture designed to sit on the floor.

The applicable subheading for the bean bag chair covers will be 9401.90.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof: Parts: Other: other, of textile material, cut to shape.” The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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