The tariff classification of a cube seat shell from India.

NY J86213 June 20, 2003 CLA-2-94:RR:NC:SP:233 J86213 CATEGORY: Classification TARIFF NO.: 9401.90.5020 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a cube seat shell from India. Dear Ms. Abustan: In your letter dated June 13, 2003, you requested a tariff classification ruling. The submitted sample is a cube shaped seat shell measuring approximately 18 inches on each side with a zipper opening. The top and bottom of the article are made of purple colored synthetic leather made of 100% polyester. The sides are made of purple colored pile fabric made of 100% polyester. When filled with foam pellets after importation, the cover will then become an article of furniture which is designed to be placed on the floor or ground. Your sample is being returned as requested. The applicable subheading for the cube seat shell will be 9401.90.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other, Of textile material, cut to shape.” The rate of duty will be free. The merchandise is not subject to quota restraints or visa requirements 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