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NY A88902

November 1, 1996

CLA-2-94:RR:NC:2:233 A88902


TARIFF NO.: 9401.71.0010

Mr. Michael Rosbach
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a metal tube folding stool with back rest from China.

Dear Mr. Rosbach:

In your letter dated October 25, 1996, you requested a tariff classification ruling.

The submitted sample, Rite Aid item #970196, is a metal tube folding stool with a back rest. The stool stands 29 inches tall by 12 inches wide. The metal frame tubing is 19mm in diameter by .8mm. Both the seat and back rest are padded and covered with .2mm thick PVC. The stool folds in half when the round seat is lifted up. This item is colored black and comes packaged in a poly-bag. The stool seats one person and is designed to be placed on the floor or ground.

The applicable subheading for the metal tube folding stool with back rest will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered: Household. The rate of duty will be 2.4% 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.


Roger J. Silvestri

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