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January 8, 1997

PD B80297

CLA-2-94:CL:PD:CO:TEB:F01

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.80.6030

Mr. Gary S. Lewin
E. Besler & Company
115 Martin Lane
Elk Grove, Illinois 60007-1309

RE: The tariff classification of a stadium seat from China or Hong Kong.

Dear Mr. Lewin:

In your letter dated December 5, 1996, on behalf of Vantage Sales, Inc., 600 East Higgins Road, Elk Grove Village, Illinois, you requested a classification ruling.

The furniture item consists of a combination all purpose stadium seat tote. A sample of this product along with descriptive literature accompanied your letter. The seat is constructed of weather resistant polyester with nylon web straps and plastic buckles. When the article is unfolded and ready for use, one section of the seat extends horizontally and another section extends vertically to act as the actual backrest. Each section measures approximately 15" x 15." This seat does not have legs. For ease of carrying the sides of the seat zip to form a tote, however, the sides do not close completely to form a bag.

The applicable subheading for the combination stadium seat tote will be HTS 9401.80.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats and parts thereof; other seats; other.The duty rate will be 2.4 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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John M. Regan
Service Port Director

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