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NY F82087

January 21, 2000

CLA-2-94:RR:NC:SP:233 F82087


TARIFF NO.: 9401.90.5000

Ms. Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
DFW Airport, TX 75261

RE: The tariff classification of a video game stool seat pad from China.

Dear Ms. Wood:

In your undated letter received by this office on January 20, 2000, on behalf of Today’s Plastics, you requested a tariff classification ruling.

The article to be imported is a seat pad for a video gear stool. The seat pad is made of a polyurethane cushion covered with a nylon fabric and is specifically designed to fit the seat part of the stool. The seat pad attaches to the seat with buttonholes and non-removable push fasteners. The video game stool, which is made in the U.S., is a swiveling stool with storage space for video gear accessories. After importation, the seat pad will be packaged together with the stool for retail sale. A photograph depicting the stool to which the seat pad will be attached has been submitted with your request.

The applicable subheading for the video game stool seat pad will be 9401.90.5000, 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: parts: 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 212-637-7061.


Robert B. Swierupski

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