NY 862535: The tariff classification of bean bag chair covers and sofacushion covers from Mexico.

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 862535

                                  MAY 06 1991


CLA-2-94:N:N1233 862535

CATEGORY:  Classification

TARIFF NO's. 9401.90.5000, 9401.90.3500, 9401.80.6030 &
6304.93.0000

Mr. James Prybylo
Now Products, Inc.
4800 W. Roosevelt Road
Cicero, ILL. 60650

RE:  The tariff classification of bean bag chair covers and sofa
cushion covers from Mexico.

Dear Mr. Prybylo:

     In your letter dated April 16, 1991, you requested a tariff
classification ruling.  

     The furniture samples submitted consist of bean bag chair
covers and sofa cushion covers.  The first, style #6108 (A), is a
pink bean bag chair outer cover with a nylon face and vinyl
backing.  The second, style #6108 (B), is a blue bean bag chair
outer cover with a vinyl face and polyester backing.  In the
first, the nylon material of the cover and in the second,  the
vinyl material of the cover imparts the essential character of
the articles.  They both have a 10" zippered top opening with the
height and width approximately 36" X 26".                        
                                                                 
      Style #7105 (C) is an outer cover for a sofa cushion.  Three
sides of the cover are stitched together and the fourth side has a
zippered opening to insert a polyurethane foam cushion.  The article
measures 19 by 30 inches and is manufactured of 100 percent polyester
woven fabric.

     The applicable subheading for the pink bean bag chair outer cover
with nylon face 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 duty rate
will be 4 percent ad valorem.

     The applicable subheading for the blue bean bag chair outer cover
with vinyl face will be 9401.90.3500, (HTSUS), which provides for seats
(other than those of heading 9402), and parts thereof, parts of rubber
or plastics.  The duty rate will be 2.4 percent ad valorem.  The
applicable subheading for the outer cover for a sofa cushion if packed
and shipped together in the same case will be 9401.80.6030, HTSUS,
which provides for seats (other than those of heading 9402), other
seats, other, other.  The duty rate will be 4 percent ad valorem.  The
applicable subheading for the acclaim outer cover for a sofa cushion if
imported seperately from the sofa will be 6304.93.0000, HTSUS, which
provides for other furnishing articles, excluding those of heading
9404: other: not knitted or crocheted, of synthetic fibers.  Item
6304.93.0000, HTSUS, falls within textile category designation #666.
Based upon international textile trade agreements, products of Mexico
are subject to visa requirements.

     Since visa categories are the result of international bilateral
agreements which are subject to frequent renegotiatioms and changes, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for inspection
at your local Customs  office.


      Articles classifiable under subheadings 9401.90.5000,
9401.90.3500, 9401.80.6030 & 6304.93.0000, HTSUS, which are products of
Mexico are entitled to duty free treatment under the Generalized System
of Preferences (GSP) upon compliance with all applicable regulations.

     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