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NY G83318

October 17, 2000

CLA-2-94:RR:NC:SP:233 G83318


TARIFF NO.: 9401.80.6030

Mr. Kevin Black
Caddis Manufacturing, Inc.
3120 North Hwy 99W
McMinnville, OR 97128

RE: The tariff classification of a stadium seat from Indonesia, Israel, Hong Kong or China.

Dear Mr. Black:

In your letter dated October 9, 2000, you requested a tariff classification ruling.

The submitted sample is a stadium seat. The seat is constructed of foam cushions covered with a shell fabric made of 95% polyester and 5% polyethane. When the article is unfolded and ready for use, one section of the seat extends horizontally and another section extends vertically to act as the actual backrest. The backrest is held in the vertical position by nylon web straps and plastic buckles. The seat section measures approximately 14” x 17” x 3”, the backrest portion measures approximately 14” x 17” x 1½”. For ease of carrying, the sides of the seat zip to form a tote with two carrying handles. The seat has a pocket on its exterior for storage.

The applicable subheading for stadium 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 free.

The merchandise is not subject to quota restraints or visa restrictions.

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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