The tariff classification of a bean bag chair cover from Taiwan.

NY 808554 April 11, 1995 CLA-2-9403.:S:N:N8:233 808554 CATEGORY: Classification TARIFF NO.: 9401.90.3500 Mr. Robert D. Fincannon Gold Medal 1500 commerce Road P.O. Box 2028 Richmond, VA 23216 RE: The tariff classification of a bean bag chair cover from Taiwan. Dear Mr. Finncannon: In your letter dated March 17, 1995, you requested a tariff classification ruling. The submitted sample depicts the furniture item as a Sunsheen bean bag cover, model #341020-091-17. It is made of one hundred percent vinyl, a polyvinyl chloride laminated to needle loom felt. The vinyl comprises over 50 percent of the weight of the material. Thus the construction is considered to be plastic for tariff purposes. It has a zippered opening and will be filled after importation with polystyrene foam beads. The cover will then become an article of furniture called a bean bag chair which is designed to be placed on the floor or ground. The applicable subheading for the bean bag chair cover will be 9401.90.3500, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Of rubber or plastics The duty rate will be 1.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport