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NY A84101

June 11, 1996

CLA-2-94:RR:NC:FC:233 A84101


TARIFF NO.: 9401.90.5000

Mr. Darwin Boesch
Pier 1 imports
301 Commerce Street
Suite 600
Fort Worth, TX 76102

RE: The tariff classification of a director's chair cover from Thailand.

Dear Mr. Boesch:

In your letter dated May 31, 1996, you requested a tariff classification ruling.

The submitted sample is a director's chair replacement cover. The item consists of a seat and a back and is made of 100% cotton canvas. The cover fits onto a director's chair frame.

The applicable subheading for the director's chair cover will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Seats...: Parts: Other: Other. The rate of duty will be 2.4%.

In you letter you indicate the covers are made in Thailand from greige goods that are woven in India. The fabric is finished and dyed in Thailand, after which it is cut and sewn into the final product which is then packaged and exported to the U.S. It is your feeling that substantial transformation occurs in Thailand. To be substantially transformed, an article must undergo a manufacturing operation which results in the emergence of a new and different article having a distinctive name, character or use, different from that originally possessed by the original material or article. This office agrees that the covers are substantially transformed in Thailand and therefore Thailand is the country of origin.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.


Roger J. Silvestri

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