The tariff classification of a Feet Seat Foot Stool Shell from China.

NY J82357 March 24, 2003 CLA-2-94:RR:NC:SP:233 J82357 CATEGORY: Classification TARIFF NO.: 9403.90.8050 Mr. John A. Bessich Mr. Don M. Obert Follick & Bessich 33 Walt Whitman Road, Suite 204 Huntington Station, NY 11746 RE: The tariff classification of a Feet Seat Foot Stool Shell from China. Dear Messrs. Bessich and Obert: In your letter dated March 18, 2003, on behalf of Ellery Homestyles, LLC, you requested a tariff classification ruling. The submitted sample, referred to as Feet Seat Foot Stool Shell, is a fabric foot stool shell constructed of 100% cotton woven corduroy material. Similar merchandise constructed of 80% cotton/20% polyester woven material will also be imported. The fabric foot stool shell features a zippered closure at its bottom. After importation, The assembled fabric foot stool shell will be filled with loose, expended polystyrene balls. Upon completion of the stuffing process, the incorporated zipper will be melted shut at its base so as to prevent the consumer from exposing the loose polystyrene stuffing. The finished Feet Seat is intended to be placed on the floor or ground and used by the consumer as a foot stool in conjunction with various types of seating furniture, including but not limited to chairs, couches or sofas. You have also submitted a photocopy of the Feet Seat’s packaging evidencing its use as a foot stool. Your sample is being returned as requested. The applicable subheading for the Feet Seat Foot Stool Shell will be 9403.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Parts: Other: Other, Of cotton, cut to shape.” 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division