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NY 896846

May 4, 1994

CLA-2-94:S:N:N8:233 896846


TARIFF NO.: 9401.80.6035; 9404.90.2000

Ms. Kim R. Hunter
Tempress, Inc.
701 S. Orchard Street
Seattle, WA 98108

RE: The tariff classification of seats with cushions from Canada.

Dear Ms. Hunter:

In your letter dated April 6, 1994, you requested a tariff classification ruling.

The furniture items consist of all weather seats with cushions. The seats are molded with deep-rolled front edges to eliminate pressure points. The seats and backs have textured surfaces to provide proper sitting traction. They may be upholstered in a variety of ways to assure boaters and fishermen many carefree hours on the water. The fold down back features self-lubricating hinge points. The high-density resilient cushion is sealed in a weathertight shield. Top marine grade vinyls are mildew, abrasion and stain resistant. The snap on cushions are easily removable for storage and available in several colors to coordinate with the boat. Seats may be purchased with or without cushions. The cushions may be purchased separately and used with seating in recreational pleasure boats. The all weather seats with cushions are packaged and shipped together in the same carton for retail sale. They are sold together as a set and are considered a set for Customs purposes. The applicable subheading for portable seats (with or without cushions) will be 9401.80.6030, Harmonized Tariff Schedule of the United States, HTSUSA, which provides for: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other, other. The rate of duty will be 4 percent ad valorem. Separately purhased cushions are classified in item 9404.90.2000, HTSUSA, which provides for: Mattress supports, articles of bedding and similar furnishing... Other: Pillows, cushion and similar furnishings: Of cotton. The rate of duty will be 6 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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