G89800 G8 Ruling Active

The tariff classification of a chair cover from China.

Issued April 12, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.90.5000

Headings: 9401

Product description

The tariff classification of a chair cover from China.

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 G89800 April 12, 2001 CLA-2-94:RR:NC:SP:233 G89800 CATEGORY: Classification TARIFF NO.: 9401.90.5000 Mr. Ted Conlon Four Star International 229 East Main Street, Suite 201 Milford, MA 01757 RE: The tariff classification of a chair cover from China. Dear Mr. Conlon: In your letter dated March 31, 2001, you requested a ruling on tariff classification. The submitted sample is referred to as “Easter felt chick chair cover” Item #23173191H. It consists of a chair cover cut in the form of an Easter chick. The item is made of 95% polyester felt, 3% fabric and 2% miscellaneous. 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. The merchandise is not subject to quota restraints or visa requirements. 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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