PD B80297
CLA-2-94:CL:PD:CO:TEB:F01
Mr. Gary S. Lewin
E. Besler & Company
115 Martin Lane
Elk Grove, Illinois 60007-1309
RE: The tariff classification of a stadium seat from China or
Hong Kong.
Dear Mr. Lewin:
In your letter dated December 5, 1996, on behalf of Vantage
Sales, Inc., 600 East Higgins Road, Elk Grove Village, Illinois,
you requested a classification ruling.
The furniture item consists of a combination all purpose
stadium seat tote. A sample of this product along with descriptive
literature accompanied your letter. The seat is constructed of
weather resistant polyester with nylon web straps and plastic
buckles. When the article is unfolded and ready for use, one
section of the seat extends horizontally and another section
extends vertically to act as the actual backrest. Each section
measures approximately 15" x 15." This seat does not have legs.
For ease of carrying the sides of the seat zip to form a tote,
however, the sides do not close completely to form a bag.
The applicable subheading for the combination stadium seat
tote will be HTS 9401.80.6030, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for seats and parts thereof;
other seats; other.The duty rate will be 2.4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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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 already been filed without a copy, this ruling
should be brought to the attention of the Customs officer handling
the transaction.
Sincerely,
John M. Regan
Service Port Director
Cleveland, Ohio