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NY G83319

October 17, 2000

CLA-2-94:RR:NC:SP:233 G83319


TARIFF NO.: 9401.90.5000

Ms. Stephanie A. Goldfischer
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of seat covers from China.

Dear Ms. Goldfischer:

In your letter dated October 10, 2000, on behalf of Value City Furniture, you requested a tariff classification ruling.

The merchandise to be imported consists of covers for sofas and chairs, constructed of 100% cotton fabric. The seat covers are cut to size and are necessary to finish the seat. The finished covers, which complete the seats, will be shipped “unstuffed” for final assembly onto sofa and chair frames, upholstered and stuffed in the United States. Samples of the seat covers and photographs of the finished sofa and armchair were submitted with your request.

Your samples are being returned as requested.

The applicable subheading for the 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.

The merchandise is not subject to quota restraints or visa restrictions.

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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