United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 NY Rulings > NY 808494 - NY 808616 > NY 808554

Previous Ruling Next Ruling
NY 808554

April 11, 1995

CLA-2-9403.:S:N:N8:233 808554


TARIFF NO.: 9401.90.3500

Mr. Robert D. Fincannon
Gold Medal
1500 commerce Road
P.O. Box 2028
Richmond, VA 23216

RE: The tariff classification of a bean bag chair cover from Taiwan.

Dear Mr. Finncannon:

In your letter dated March 17, 1995, you requested a tariff classification ruling.

The submitted sample depicts the furniture item as a Sunsheen bean bag cover, model #341020-091-17. It is made of one hundred percent vinyl, a polyvinyl chloride laminated to needle loom felt. The vinyl comprises over 50 percent of the weight of the material. Thus the construction is considered to be plastic for tariff purposes. It has a zippered opening and will be filled after importation with polystyrene foam beads. The cover will then become an article of furniture called a bean bag chair which is designed to be placed on the floor or ground.

The applicable subheading for the bean bag chair cover will be 9401.90.3500, 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: Of rubber or plastics The duty rate will be 1.9 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

Previous Ruling Next Ruling

See also: