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NY 860039

FEB 6 1991

CLA-2-94:S:N:N1:233 860039


TARIFF NO.: 9401.90.35006

Mr. Reggie Pittman
P.O. Box 27163
Third and Decatur Streets
Richmond, Virginia 23261

RE: The tariff classification of covers for bean bag seats from Tiawan.

Dear Mr. Pittman:

In your letter dated January 24, 1991, you requested a tariff classification ruling.

The furniture samples submitted are two covers for bean bag seats. The covers are constructed of 100 percent vinyl, with a 100 percent polyester non-woven support. They have zippered openings and will be filled after importation. The covers will then become articles of furniture called bean bag seats which are designed to be placed on the floor or ground. The vinyl material of the cover imparts the essential character of the article.

The applicable subheading for the covers for bean bag seats will be 9401.90.35006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), parts; of rubber or plastics. The rate of duty will be 2.4 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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