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NY 890065

September 14, 1993

CLA-2-94:S:N:N8:233 890065


TARIFF NO.: 9401.90.5000

Ms. Sue Richards
Plymouth Commons
Plymouth Meeting, PA 19462

RE: The tariff classification of a Grinda Sofa Cover from Hong Kong.

Dear Ms. Richards:

In your letter dated September 3, 1993, you requested a tariff classification ruling.

The furniture item consists of a three piece Grinda Sofa Cover with four straps. The first two pieces are a zippered arm and back cover. The third piece is a zippered body cover. The Grinda Sofa Cover is constructed of cotton with polyester filling. This cover is fitted for use on the Grinda Sofa and does not fit any other sofa sold at Ikea. The cover completes the Grinda Sofa which can not function without it.

The sample you submitted is being returned to you under separate cover.
The applicable subheading for a Grinda Sofa Cover will be 9401.90.5000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, 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 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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