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NY D85218

December 1, 1998

CLA-2-94:RR:NC:SP:233 D85218


TARIFF NO.: 9401.90.3500

Ms. Dee Heller
Fritz Companies, Inc.
1000 Port Carteret Drive
Carteret, NJ 07008

RE: The tariff classification of bean bag chair and footstool covers from Russia.

Dear Ms. Heller:

In your undated letter received in this office on November 30, 1998, on behalf of Leathertouch Fabrics Inc., you requested a tariff classification ruling.

The merchandise to be imported consists of bean bag chair and footstool covers. They are composed of vinyl coated fabric. The vinyl comprises over 50 percent of the weight of the material; thus, the construction is considered to be plastic for tariff purposes. The covers each have a zippered opening. When filled with beans or polystyrene foam beads, the covers will then become articles of furniture which are designed to be placed on the floor or ground.

The applicable subheading for the bean bag chair and footstool covers will be 9401.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: of rubber or plastics. The rate of duty will be 0.5% ad valorem.

Articles which are classifiable under subheading 9401.90.3500, HTS, which are products of Russia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.


Robert B. Swierupski

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