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NY 892349

November 29, 1993

CLA-2-94:S:N:N8:233 892349


TARIFF NO.: 9403.90.6000

Ms. Ivy Wu
Yuntek International, Inc.
29572 Union City Blvd.
Union City, CA 94587

RE: The tariff classification of a folding chair bed cover from Taiwan, China and Hong Kong.

Dear Ms. Wu.

In your letter dated November 11, 1993, you requested a tariff classification ruling.

The furniture item consists of a polycotton folding chair bed cover. The cover is made of 40 percent spun T (short polyester fiber), 37 percent F.T. (long polyester fiber), and 23 percent cotton blend. The method of weaving will be 35 percent spun T, 44 percent F.T. and 21 percent cotton blend. It has a zippered opening and will be filled after importation. The cover will then become an article of furniture called a folding chair bed which is designed to be placed on the floor or ground. The polyester material of the cover imparts the essential character.

The applicable subheading for a folding chair bed cover will be 9403.90.6000, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Other furniture and parts thereof: Parts: Other: Of textile material, except cotton. The rate of duty will be 7 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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