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NY R02474




September 12, 2005

CLA-2-94:RR:NC:SP:233 R02474

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0035

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a Rolling Work Seat from China.

Dear Mr. Crago:

In your letter dated August 23, 2005, you requested a tariff classification ruling.

The merchandise to be imported is identified as a Rolling Work Seat, Item Number W026BA00047. The item measures 31 ½” x 15 ¾” x 21 ½” and weighs 200 pounds. It is composed of a steel seat and frame with a plastic tray and pneumatic wheels consisting of a tire, inner tube, steel rim and ball bearings. The Rolling Work Seat is designed and marketed for use in the garden. You have submitted a picture of the item with your request.

The applicable subheading for the Rolling Work Seat will be 9401.79.0035, 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, with metal frames: Other, Outdoor: 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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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