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NY M86436

September 18, 2006

CLA-2-94:RR:NC:SP:233 M86436


TARIFF NO.: 9401.79.0035

Mr. John Yates
M & M Global Brands, Inc.
7930 Deering Ave.
Canoga Park, CA 91304

RE: The tariff classification of lawn chairs from China.

Dear Mr. Yates:

In your undated letter, received by this office on September 15, 2006, you requested a tariff classification ruling.

The items under consideration are four different models of lawn chairs intended for outdoor use. Model “A” chair is a fixed lawn chair that does not fold. Models ”B” and “C” are both folding lawn chairs, and Model “D” is a sitting stool or ottoman. All four chair models are constructed of steel frames with elastic “bungie” cords stretched across the seat. Models “A”, “B” and “C” have the elastic cords stretched across the back of the chair frame. The cords are fastened to the frame by plastic connectors. You have submitted detailed diagrams and photographs of the chairs with your request.

The applicable subheading for the above-described lawn chairs will be 9401.79.0035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats, 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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