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April 27, 1999

CLA-2-94:RR:NC:SP:233 E80836


TARIFF NO.: 9401.90.5000

Mr. Jan Yarbrough
Perkins & Yarbrough Trading, Ltd.
4225 New Hope Meadow Rd.
Hermitage, TN 37076

RE: The tariff classification of textile seat covers from China.

Dear Mr. Yarbrough:

In your letter dated April 12, 1999, you requested a tariff classification ruling.

The submitted sample is a textile cover made to fit snugly over the seats and backs of plastic patio chairs. The material will extend to the floor or ground. Another pattern would fit the seats and backs of metal folding chairs. The cover is designed to complete the chair.

The applicable subheading for the textile seat covers 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.


Robert B. Swierupski

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