The tariff classification of decorative chair cover from China.

N239856 March 22, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of decorative chair cover from China. Dear Ms. Liu: In your letter dated March 15, 2013, you requested a tariff classification ruling. You submitted a sample of a “Christmas Chair Cover” identified as item number A405DA00038. The design, “Santa’s Outfit”, is a decorative article made of 100 percent polyester felt that depicts a “fur” trimmed traditional Santa Claus suit and measures approximately 18-½” in width x 21” in length. The article has a slit at the bottom for insertion over the back of a chair. Although referred to as a “chair cover”, this is a decorative article that is neither designed to protect the chair, nor sized and fitted for a specific furniture piece.The sample will be returned as you requested. The applicable subheading for item A405DA00038 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wayne Kessler at (646) 733-3026. Sincerely, Thomas J. Russo Director National Commodity Specialist Division