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NY 858459

Dec 07 1990
CLA-2-94:S:N:N1:233 858459


TARIFF NO.: 9401.90.50006

Mr. Edward B. Ackerman
Siegel, Mandell & Davidson, P.C.
Counselors At Law
1 Whitehall Street
New York, New York 10004

RE: The tariff classification of a headrest cover from South Korea.

Dear Mr. Ackerman:

In your letter dated November 30, 1990, on behalf of Reiner Associates, Inc., Wallingford, CT. 06492, you requested a tariff classification ruling.
The furniture item is a headrest cover component for a child's chair. It is made of textile, fits over and completes a plastic chair designed for small children. The cover is comprised of a textile shell of 65 percent polyester/35 percent cotton woven fabric covering a cushion of polyurethane foam in the shape of the face of a familiar children's character either Mickey Mouse, Minnie Mouse or Bart Simpson. The particular character's face appears on one side of the textile shell. On the rear of the item are two plastic rivets and a textile pocket.

The applicable subheading for the textile headrest cover will be 9401.90.50006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402) parts, other. The rate of duty will be 4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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