CLA-2-94:RR:NC:SP:233 L84337

Ms. Joanne Harmon
Ms. Cheryl Santos
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of an “Inflatable Flocked Relax Lounge Chair” from China.

Dear Ms. Harmon:

In your letter dated April 21, 2005, you requested a tariff classification ruling.

The submitted sample is identified as CVS item number 298701 “Inflatable Flocked Relax Lounge Chair”. The item is made of plastic, and when inflated, measures 66”W x 27”D x 23”H. Included is a UL approved electric pump. The item would be utilized for home or camping use.

Your sample is being returned as requested.

The applicable subheading for the “Inflatable Flocked Relax Lounge Chair” will be 9401.80.4045, 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: Other seats: Of rubber or plastics: 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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division