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January 29, 1999

CLA-2-94:RR:NC:SP:233 D87201


TARIFF NO.: 9401.80.6030

Mr. Dennis Awana
Inter-Orient Services
1455 Monterey Pass Road, Suite #205
Monterey Park, CA 91754

RE: The tariff classification of a stadium seat from the Philippines.

Dear Mr. Awana:

In your letter dated January 18, 1999, on behalf of G & A Trading Corporation, you requested a tariff classification ruling.

The submitted sample, Item #GT9917, referred to as a stadium seat, consists of a portable seat. The seat is constructed of a layer of foam sandwiched between a woven polyester fabric. Polyester web straps with plastic buckles on either side allow the person seated to adjust the seat for individual comfort. When the seat is unfolded and ready for use, one section of the seat extends horizontally and the other section extends vertically to act as the actual backrest. Each section measures approximately 16" x 17". The seat features carrying handles, an adjustable and detachable shoulder strap, an exterior open pocket and a zippered compartment for storage. An interior hanging organizer is attached to the front edge of the seat to hold bottles and accessories. When not in use, the seat can be collapsed flat and zippered closed for easy transportation or storage.

The applicable subheading for the stadium seat will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for seats, whether or not convertible into beds, and parts thereof: other seats: other, other. 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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