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The tariff classification of a chair cover from Taiwan.
Issued April 5, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D88825 (April 5, 1999)
Tariff classification
HTS codes: 9401.90.5000
Headings: 9401
Product description
The submitted sample, style #53029, is a butterfly chair cover. It is made of 100% cotton corduroy with a 100% nylon back. The chair cover is designed to be placed onto a butterfly chair frame. In its imported condition, the chair cover is an identifiable furniture part.
CBP rationale
The applicable subheading for the chair cover will be 9401.90.5000, 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.
Full text
NY D88825 April 5, 1999 CLA-2-94:RR:NC:SP:233 D88825 CATEGORY: Classification TARIFF NO.: 9401.90.5000 Ms. Rimma Goldenberg Delia’s 435 Hudson Street New York, NY 10014 RE: The tariff classification of a chair cover from Taiwan. Dear Ms. Goldenberg: In your letter dated March 25, 1999, you requested a tariff classification ruling. The submitted sample, style #53029, is a butterfly chair cover. It is made of 100% cotton corduroy with a 100% nylon back. The chair cover is designed to be placed onto a butterfly chair frame. In its imported condition, the chair cover is an identifiable furniture part. The applicable subheading for the chair cover will be 9401.90.5000, 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. The rate of duty will be free. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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