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NY C86609

April 28, 1998



TARIFF NO.: 9401.79.0015

Jennifer Scott
Customs Compliance Manager
Expeditors International of Washington, Inc. 21318 64th Avenue South
Kent, WA 98032

RE: The tariff classification of portable chairs from Taiwan.

Dear Ms. Scott:

In your letter dated April 2, 1998, on behalf of the Travel Chair Company, you requested a tariff classification ruling.

The furniture items consist of four styles of portable chairs. Photographs, descriptive literature and samples accompanied your letter. Item #689S, the Ultimate Portable Sling Chair and Item #589, the Ultimate Portable Sling Chair with Armrests are constructed of powder coated steel frames with a nylon sling that comfortably cradles your body while sitting. Item #589 has adjustable armrests with a built-in drink holder.

The Ultimate Portable Chair, Item #689 consists of a powder coated steel frame having a nylon fabric seat and back. The Ultimate 3-Position Reclining Chair, Item #1889 is a steel frame beach chair which stands 8" high. This style, with armrests, has a nylon seat and back portion capable of reclining. The beach chair is imported and packaged with a sun umbrella. The umbrella has a special attachment enabling it to clamp onto the frame of this chair. Each of these chairs, with the exception of the beach chair, has a seat height of approximately 18". All four chairs are lightweight and portable, seat one and are designed to be placed on the floor or ground. The chairs open quickly for easy use. Each folds and stores in a specially fitted and designed bag with shoulder strap for easy carry. The samples are being returned to you under separate cover.

The applicable subheading for the chairs will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats with metal frames; outdoor; with textile covered cushions or textile seating or backing material. The duty rate will be 0.8 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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


John M. Regan
Service Port Director

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