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NY 876364


JULY 28 1992

CLA-2-94:S:N:N1:233 876364

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.90.5000

Ms. Janet Reiner
Jones & Klink Corporation
Customhouse Brokerage Firm
9911 Inglewood Avenue, Suite 200
Inglewood, California 90301

RE: The tariff classification of combination cot-seat-tent from the Republic of Korea.

Dear Ms. Reiner:

In your letter dated July 2, 1992, on behalf of Spectrum Manufacturing Products, Inc., Tempe, AZ 85281, you requested a tariff classification ruling.

The furniture items are called in the trade "California Sleepers" which are combination cot-seat-tents. They are consist of four parts. The first, item #1, is a folding steel alloy frame which will not be imported but will be packaged together with the other parts in the U.S.A. The second, item #2, is a woven nylon cot/seat body-supporting portion. The third, item #3, is a tent made of the same material. The fourth, item #4, is a "iso-mat" thermal barrier which hangs below the body supporting portion and is made of an aluminum shell and polyurethane filler.

The cot-seat is used for both sitting and lying. The tent portion, which folds flat, can be raised to form a sleeping enclosure. The above items are used mainly as a seat convertible into a bed (cot). When the above mentioned items are imported together or in various combinations, they are classifiable as "parts" of a seat designed to be placed on the floor or ground.

The sample you submitted is being returned under separate cover.

The applicable subheading for the combination cot-seat-tents will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, parts, other. The rate of duty will be four percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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