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NY R00151

March 16, 2004
CLA-2-94:RR:NC:SP:233 R00151


TARIFF NO.: 9401.79.0015

Ms Tanya Long
Eastman Outdoors, Inc.
P.O. Box 380
Flushing, MI 48433

RE: The tariff classification of steel ladder stands from China.

Dear Ms. Long:

In your letter dated March 2, 2004, on behalf of Gorilla, Inc., you requested a tariff classification ruling.

The merchandise to be imported consists of steel ladder stands. The principal use of the ladder stand is for hunting. The ladder stands are made of all welded steel and range in height from 12’ to 20’ depending on the model number. There is a platform at the top of each ladder that includes a fabric covered padded seat. Each stand is strapped to a tree by using nylon straps.

The applicable subheading for the ladder stands will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into bed, and parts thereof: Other seats, with metal frames: Other, Outdoor: With textile covered cushions or textile seating or backing material: 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 646-733-3036.


Robert B. Swierupski

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