NY 865663: The tariff classification of covers for bean bag seats fromthe United Kingdom.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 865663

                                   AUG 22 1991 


CLA-2-94:S:N:N1:233 865663  

CATEGORY:  Classification

TARIFF NO.: 9401.90.5000  

Ms. Getrude Chinegwundoh
34 Shakespeare Road
Herne Hill
London, SE 24 OLB, England

RE:  The tariff classification of covers for bean bag seats from
the United Kingdom.

Dear Ms. Chinegwundoh:

     In your letter dated July 7, 1991, you requested a tariff
classification ruling.
         
     The furniture items consist of bean bag seat covers and are
presented in two colors.  They are both made of leather puffe
with the black seat cover having designs on the top and the brown
seat cover having designs on the sides.  The items have zippered
openings and will be imported with no fillings.  They will be
filled with beans after importation.  The covers will then become
articles of furniture called bean bag seats which are designed to
be placed on the floor or ground.  
          
     The applicable subheading for the leather puffe/bean bag
seat covers will be 9401.90.5000, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for seats (other than
those of heading 9402), 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