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NY 885441




May 14, 1993

CLA-2-94:S:N:N8:233 885441

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.61.6030

Mr. Hartley Katlik
Bay Merchandise Corp.
990 Sixth Ave., Suite 8B
New York, New York 10018

RE: The tariff classification of a "Sports Seat" from Taiwan.

Dear Mr. Katlik:

In your letter dated April 22, 1993, on behalf of Delta/Somoza, Inc., Chamblee, GA 30341, you requested a tariff classification ruling.

The furniture item consists of a "Sports Seat" with a back, is portable and folds without legs. The item is composed of wood board in the seat and back for reinforcement which constitutes approximately 70 percent of the weight. The polyurethane foam on the seat and back as padding represents approximately 12 percent of the weight. The polypropylene webbing straps with plastic buckle are approximately 3 percent of the weight. The principle use in the U.S. is outdoors for camping, picnics, boating, sporting events, etc., as a portable seat. It is designed to be placed on the floor or ground.

The applicable subheading for the "Sports Seat" will be 9401.61.6030 Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other, other. The rate of duty will be 2.5 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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