CLA-2-94:RR:NC:SP:233 D85941
Mr. John B. Pellegrini
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219
RE: The tariff classification of a portable seat from China.
Dear Mr. Pellegrini:
In your letter dated December 15, 1998, on behalf of MUZ, you
requested a tariff classification ruling.
The subject merchandise is a portable seat. A pre-production
sample of the seat and a picture of the seat were submitted with
your request. The seat consists of two fabric panels, back and
bottom or seat, each 16.5 inches in length and 15.5 inches in
width. The panels have stiffening rods at the sides. The panels
are joined by a seam reinforced with webbing. Adjustable straps of
webbing are attached to both panels. In use, the chair is
unfolded, the seat extends horizontally and the back vertically.
The straps prevent the back from falling and support the sitter's
back. When not in use, the seat is rolled up and secured with
sewn-in elastic loops. There is a plastic clip which permits
attachment of the rolled-up seat to a belt, backpack, etc. The
seat is designed for use at concerts, sporting events and similar
occasions held out of doors at sites which do not have permanent
seating. It is anticipated that the backs of the seats will have
printed matter and/or graphics associated with an event, or product
advertising.
Your sample is being returned as requested.
The applicable subheading for the portable seat will be
9401.80.6030, 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: other, other. The rate of duty will be 0.8% ad valorem.
Effective January 1, 1999 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
212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division