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April 13, 1999

CLA-2-94:RR:NC:SP:233 E80623

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Mr. Gary Bilezikian
President
PuffyCo Inc.
436 9th Street
Brooklyn, NY 11215

RE: The tariff classification of a chair cover from China.

Dear Mr. Bilezikian:

In your letter dated April 6 1999, you requested a tariff classification ruling.

The merchandise to be imported is a manmade fabric cover for a child-sized chair, modeled to resemble an automobile. Four cushion covers modeled to resemble wheels will be attached to the sides of the chair by velcro. The front and back bumpers of the chair will contain fiberfill batting and will become a part of the final cover. A mesh knit pocket will be sewn to the back of the chair for storage. After importation, the cover will be filled with foam and fiberfill components and assembled into a chair in the U.S.

The applicable subheading for the chair cover will be 9401.90.5000, 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: other. The rate of duty will be free.

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 212-637-7061.

Sincerely,

Robert B. Swierupski

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