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NY 862276

APR 16 1991

CLA-2-94:S:N:N1:233 862276


TARIFF NO.: 9401.90.5000

Ms. Deborah Mayville
A.N.Deringer. Inc.
P.O. Box 827
Fort Covington, New York 12937-0827

RE: The tariff classification of a seat portion of a "Sno*Chair" from Hong Kong.

Dear Ms. Mayville:

In your letter dated April 8, 1991, on behalf of Unipex Trade Group, Ottawa, Ontario, Canada, you requested a tariff classification ruling.
The furniture item consists of a seat portion of a "Sno*Chair" which converts a pair of skis and one pole into a veritable arm chair. It is constructed from heavy duty but lightweight 100 percent "Polyamide" and is a washable, durable, lightweight fabric that fits onto any pair of skis for a quick seat on the slopes. It is versatile and takes seconds to set up and fold down into a self-contained pouch which can be carried in any ski jacket pocket.

The applicable subheading for the seat portion of a "Sno*Chair" will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), and parts thereof, parts, other. The rate of duty will be 4 percent ad valorem.

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 should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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