The tariff classification of a bean bag chair cover fromTaiwan.

NY 892635 November 29, 1993 CLA-2-94:S:N:N8:233 892635 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 November 11, 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 fiber), and 20.80 percent cotton blend. The method of weaving will be 35 percent spun T, 44 percent F.T. and 21 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, 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