CLA-2-94:CL:PD:CO:TEB:F01
Mr. Ed Kwas
Expeditors Tradewin, LLC
1015 Third Avenue, 12th Floor
Seattle, Washington 98104
RE: The tariff classification of a stadium seat.
Dear Mr. Kwas:
In your letter dated February 9, 2001, filed on behalf of The Sports Authority (TSA), you requested a tariff classification ruling.
The submitted sample, referred to as a stadium seat, is a portable seat constructed of polyurethane foam and woven polyester. When the seat is unfolded for use, one section extends horizontally and the other section extends vertically to act as the actual backrest. The backrest is held in the vertical position by polyester web straps and plastic buckles for easy adjustments. Each seat section measures 18” x 18”. Permanent fiberglass rods are inserted down each side of the seat to provide rigid support. The seat can be collapsed flat for easy transportation and has carrying handles for toting. Your sample is being returned under separate cover.
The applicable subheading for the stadium seat, will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats, other than household. The duty rate will be free.
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 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 Field National Import Specialist Sharon Browarek at 440-891-3824 or National Import Specialist Lawrence Mushinske at 212-637-7061.
Sincerely,
John M. Regan
Service Port Director
Cleveland, Ohio