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

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