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NY H88836

February 27, 2002

CLA-2-94:RR:NC:SP:233 H88836


TARIFF NO.: 9401.79.0045; 9401.90.5000; 6304.92.0000

Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road, Suite 400
Eden Prairie, MN 55347

RE: The tariff classification of a foldable chair and a futon mattress from China or India.

Dear Mr. Anderson:

In your letter dated February 18, 2002, on behalf of Sherwood Home Furnishing, Inc., you requested a tariff classification ruling.

The submitted samples are as follows:

“Butterfly Chair”, Item #40601, is composed of a collapsible metal frame with fabric covering with a zippered closure to allow for stuffing. The metal foldable frame is designed to allow for sleeves sewn into the fabric seat covering to fit over the frame to secure into place or to remove easily for transport or storage. The seat covering will be imported without stuffing. The back of the cover is made of 100% cotton and the front of the cover is made of 55% cotton and 45% polyester. The chair will be imported complete or as separate components, frame and seat cover imported on different vessels/import dates.

Futon mattress cover, Item #40600, is a “full” sized mattress cover, measuring 82” by 58” and is made of 55% cotton and 45% polyester. The futon mattress will be imported unstuffed.

Your samples are being returned as requested.

The applicable subheading for the Butterfly Chair, imported complete less stuffing for seat cover, will be 9401.79.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats, with metal frames: other: household. The rate of duty will be free.

The applicable subheading for the metal seat frame imported separately, and the unstuffed seat cover imported separately, will be 9401.90.5000, HTS, which provides for seats parts: other: other. The rate of duty will be free.

The applicable subheading for the futon mattress cover will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.5% ad valorem.

The futon mattress cover falls within textile category designation 359. However, products from China or India are not subject to quota or the requirement of a visa.

You have asked whether the Butterfly Chair is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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 646-733-3036.


Robert B. Swierupski

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