The tariff classification of a butterfly chair cover from Taiwan.
Issued May 8, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.90.5000
Headings: 9401
Product description
The merchandise to be imported is a chair cover, style #53053. The chair cover is made of fake fur with a nylon backing and is designed to fit over a butterfly chair frame. You have submitted a sample of a chair cover similar to that which will be imported, as well as a swatch of the fabric with a leopard print that will be used. In its imported condition, the chair cover is an identifiable furniture part.
CBP rationale
The applicable subheading for the butterfly 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 F86520 May 8, 2000 CLA-2-94:RR:NC:SP:233 F86520 CATEGORY: Classification TARIFF NO.: 9401.90.5000 Ms. Rabia Tewari Delia’s 435 Hudson Street New York, NY 10014 RE: The tariff classification of a butterfly chair cover from Taiwan. Dear Ms. Tewari: In your letter dated April 21, 2000, you requested a tariff classification ruling. The merchandise to be imported is a chair cover, style #53053. The chair cover is made of fake fur with a nylon backing and is designed to fit over a butterfly chair frame. You have submitted a sample of a chair cover similar to that which will be imported, as well as a swatch of the fabric with a leopard print that will be used. In its imported condition, the chair cover is an identifiable furniture part. The applicable subheading for the butterfly 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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