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NY 885221

April 28, 1993

CLA-2-94:S:N:N8:233 885221


TARIFF NO.: 9401.79.0035

Mr. Ronald Clements
1217 Pawtucket Blvd., #57
Lowell, MA 01854

RE: The tariff classification of a fighting chair from Taiwan.

Dear Mr. Clements:

In your letter dated April 20, 1993, you requested a tariff classification ruling.

The furniture is an Aritex fishing chair which is bolted to the decks of a sport fishing yacht. This chair is fabricated entirely of all the merits of stainless steel. The seat base will never get breaks and there is a safety release system designation for the back rest of the chair. The chair has been designed and constructed to the exact requirements and demand of fishing. Both the seatboard and footboard are made of fiberglass. The new and convenient design for the adjustable footboard and the foot rest supports can be adjusted to the comfortable angle directly when seating in the seatboard. There are rod holders at both sides and one striking rod holder. The ladder-rail back-rest and the top of arm rest are made of teakwood. The fighting fishes chair is used to provide a means for a sport fisherman to both sit and have a platform for his feet while fighting large game fish. The total weight of the chair is 110 pounds.

The applicable subheading for the metal fighting fishes chair will be 9401.79.0035, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: 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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