The tariff classification of a bean bag chair cover fromTaiwan.

NY 891789 November 4, 1993 CLA-2-94:S:N:N8:233 891789 CATEGORY: Classification TARIFF NO.: 9401.90.5000 Ms. Ivy Wu Yuntek International, Inc. 29572 Union City Blvd. Union City, CA 94587 RE: The tariff classification of a bean bag chair cover from Taiwan. Dear Ms. Wu: In your letter dated October 25, 1993, you requested a tariff classification ruling. The submitted sample depicts the furniture item as a cover for a bean bag chair. The cover is made of 38.6 percent spun T (short polyester fiber), 40.60 percent F.T. (long polyester fibre), and 20.80 percent cotton blend. It has a zippered opening and will be filled after importation. 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 polyester material of the cover imparts the essential character. The applicable subheading for a bean bag chair cover will be 9401.90.5000, 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: Other, other. The rate of duty will be 4 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