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NY K84556

March 30, 2004
CLA-2-94:RR:NC:SP:233 K84556


TARIFF NO.: 9401.80.6010

Mr. Floyd Sirico
Rogers & Brown
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of a SpongeBob SquarePants bean bag from China.

Dear Mr. Sirico:

In your letter dated March 18, 2004, on behalf of Franco Manufacturing Company Inc., you requested a tariff classification ruling.

The submitted sample is referred to as a SpongeBob SquarePants bean bag. The item measures 12” x 12” x12”. The outer surface will be made of 100% knit polyester fabric which will contain embroidery. The filling material will be Styrofoam bead fill. The primary use of the item is for sitting on. It can also be used for reclining while watching TV, reading or relaxing.

The applicable subheading for the SpongeBob SquarePants bean bag will be 9401.80.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats: 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 646-733-3036.


Robert B. Swierupski

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