The tariff classification of a chair cover from China

N239512 March 28, 2013 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Evelyn Jones Brica, Inc. P.O. Box 989 Freeport, FL 32439 RE: The tariff classification of a chair cover from China Dear Ms. Jones: In your letter dated March 11, 2013 you requested a tariff classification ruling. You submitted a sample the “Deluxe High Chair Cover” Style 64018. The cover is made from 100 percent polyester woven fabric and is designed to fit a wide variety of restaurant high chairs. The cover contains a polyester filling with thicker padding in the seat. It is designed to fit over a high chair covering the seat sides, back and front. It is secured to the chair by multiple hook and loop fasteners. The high chair straps pass through slots in the back panel. The cover folds into a self-pouch when not in use. The applicable subheading for the high chair cover will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 John Hansen at (646) 733-3043. Sincerely, Thomas J. Russo Director National Commodity Specialist Division