CLA-2-94:S:N:N8:233 885221
Mr. Ronald Clements
1217 Pawtucket Blvd., #57
Lowell, MA 01854
RE: The tariff classification of a fighting chair from Taiwan.
Dear Mr. Clements:
In your letter dated April 20, 1993, you requested a tariff
classification ruling.
The furniture is an Aritex fishing chair which is bolted to
the decks of a sport fishing yacht. This chair is fabricated
entirely of all the merits of stainless steel. The seat base
will never get breaks and there is a safety release system
designation for the back rest of the chair. The chair has been
designed and constructed to the exact requirements and demand of
fishing. Both the seatboard and footboard are made of
fiberglass. The new and convenient design for the adjustable
footboard and the foot rest supports can be adjusted to the
comfortable angle directly when seating in the seatboard. There
are rod holders at both sides and one striking rod holder. The
ladder-rail back-rest and the top of arm rest are made of
teakwood. The fighting fishes chair is used to provide a means
for a sport fisherman to both sit and have a platform for his
feet while fighting large game fish. The total weight of the
chair is 110 pounds.
The applicable subheading for the metal
fighting fishes chair will be 9401.79.0035, Harmonized Tariff
Schedule of the United States Annotated, HTSUSA, which provides
for: Seats (other than those of heading 9402), whether or not
convertible into beds, and parts thereof: Other seats, with metal
frames: Other: Other. The rate of duty will be 4 percent ad
valorem.
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 been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport