The tariff classification of an ottoman from China. Dear Mr. Neumann:

PD E86455 September 3, 1999 CLA-2-94:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9401.80.6010, 9401.90.5000 Mark Neumann ASG USA 4955 West 145th Street Hawthorne, CA 90250 RE: The tariff classification of an ottoman from China. Dear Mr. Neumann: In your letter dated August 19, 1999, on behalf of Forbes International Marketing, you requested a tariff classification ruling. The first furniture item consists of a fabric stool/ottoman. Drawings of the ottoman accompanied your letter and indicate this ottoman will measure 12” in height and have a circumference of 48½”. The external fabric is 100% brushed cotton corduroy and the ottoman will be stuffed internally with polystyrene balls and has a weighted base of washed granular sand. This item will be imported completely finished and is designed to be placed on the floor or ground. The second item is the cut and fully sewn fabric for the ottoman which will be imported in an unfinished condition and then stuffed or filled after importation. The applicable subheading for ottoman will be 9401.80.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), whether or not convertible into beds; other seats; household. The duty rate will be free. The applicable subheading for the assembled ottoman fabric shell will be HTS 9401.90.5000, which provides for parts of seats; other. The duty rate will be free. - 2 - 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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John M. Regan Service Port Director Cleveland, Ohio