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NY 892383

December 1, 1993

CLA-2-84:S:N:N8:233 892383


TARIFF NO.: 9401.90.5000

Ms. Natouchka Patrice Rampy
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of a chair seat cover from Hong Kong.

Dear Ms. Rampy:

In your letter dated November 15, 1993, on behalf of Dan Dee, 106 Harbor Drive, Jersey City, New Jersey, you requested a tariff classification ruling.

The furniture item consists of a child's chair seat cover, Style No. 32212/SY. It is made of man-made fibers fabric. The article is designed in the form of a cartoon-like character. When the cover is fitted over the chair, the "face" of the character, which is stuffed with materials, will rest where a child's head would be if the child was sitting in the chair. Thus, the "face" acts almost like a pillow. The "arms" of the character rest across the arms of the chair. The characters' paws are visible from the front of the chair. A piece of elastic across the back allows the textile cover to be placed on or removed from the chair and facilitates washing the cover.

The cover has no other use but to complete the chair. It is constructed to fit over a polyurethane foam which is cut to the shape of a chair. Without the cover, there is no chair. The polyurethane portion of the chair will be made domestically. When assembled in the United States, the child's chair will be used on the floor or ground.

The submitted sample will be returned to you under separate cover.
The applicable subheading for a child's chair seat 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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