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NY D85941

December 18, 1998

CLA-2-94:RR:NC:SP:233 D85941


TARIFF NO.: 9401.80.6030

Mr. John B. Pellegrini
Ross & Hardies
65 East 55th Street
New York, NY 10022-3219

RE: The tariff classification of a portable seat from China.

Dear Mr. Pellegrini:

In your letter dated December 15, 1998, on behalf of MUZ, you requested a tariff classification ruling.

The subject merchandise is a portable seat. A pre-production sample of the seat and a picture of the seat were submitted with your request. The seat consists of two fabric panels, back and bottom or seat, each 16.5 inches in length and 15.5 inches in width. The panels have stiffening rods at the sides. The panels are joined by a seam reinforced with webbing. Adjustable straps of webbing are attached to both panels. In use, the chair is unfolded, the seat extends horizontally and the back vertically. The straps prevent the back from falling and support the sitter's back. When not in use, the seat is rolled up and secured with sewn-in elastic loops. There is a plastic clip which permits attachment of the rolled-up seat to a belt, backpack, etc. The seat is designed for use at concerts, sporting events and similar occasions held out of doors at sites which do not have permanent seating. It is anticipated that the backs of the seats will have printed matter and/or graphics associated with an event, or product advertising.

Your sample is being returned as requested.

The applicable subheading for the portable seat will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats: other, other. The rate of duty will be 0.8% ad valorem. Effective January 1, 1999 the rate of duty will be free.

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.


Robert B. Swierupski

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