CLA-2-94:RR:NC:SP:233 D80604
Ms. Carolyn B. Malina
Lands' End, Inc.
1 Lands' End Lane
Dodgeville, WI 53595
RE: The tariff classification of a stadium seat from Korea.
Dear Ms. Malina:
In your letter dated July 24, 1998, you requested a tariff classification
ruling.
The submitted sample, Style #50832, referred to as a stadium seat, consists
of a portable seat. The seat is constructed of a layer of foam sandwiched
between a woven polyester fabric. Polyester web straps with plastic buckles on
either side allow the person seated to adjust the seat for individual comfort.
Permanently installed dowels are inserted down each side of the seat and back to
provide rigid support. When the seat is unfolded and ready for use, one section
of the seat extends horizontally and the other section extends vertically to act
as the actual backrest. Each section measures approximately 16" x 18". When
not in use, the seat can be collapsed flat for easy transportation or storage.
A flap with a zippered pocket and plastic buckles which is attached to the seat
secures the seat in the collapsed position. An adjustable shoulder strap is
attached for toting.
You sample is being returned as requested.
The applicable subheading for the stadium seat will be 9401.80.6030,
Harmonized Tariff Schedule of the United States (HTS), which provides for seats,
whether or not convertible into beds, and parts thereof: other seats: other.
The rate of duty will be 0.8% ad valorem.
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