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NY C86607





April 16, 1998

CLA-2-94:RR:NC:SP:233 C86607

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0015; 9401.80.6030

Ms. Jennifer Scott
Expeditors International of Washington Inc. 21318 64th Avenue South
Kent, WA 98032

RE: The tariff classification of portable seats from Taiwan.

Dear Ms. Scott:

In your letter dated March 31, 1998, on behalf of Travel Chair, you requested a tariff classification ruling.

The submitted samples are as follows:

1. Item #1289, the "Anywhere Chair", is a folding portable seat. It is composed of a 5/8" powder coated tubular steel frame and a 420 denier nylon polyurethane coated fabric seat and back. The seat height is 14" and the seat width is 11/5". When folded, it is 2" thick.

2. Item #1789, the "Anywhere Stool", is a folding portable seat. It weighs 2.5 lbs. and is composed of a 5/8" powder-coated tubular steel frame and a water-resistant 420 denier nylon polyurethane-coated fabric seat. The seat height is 13", and it opens up to 13"w x 12"d. When folded, it is 1.5" thick.

3. Item #1589, the "Trail Chair", is a folding portable seat designed for sitting on wet or dry ground. The seat is constructed of 1/2" foam pads sandwiched between 420 denier nylon fabric, treated with two coats of polyurethane on the back side and a water repellant on the front side. The pads can be removed, allowing the cover to be cleaned. Structural fiberglass rods are inserted down each side of the seat and back to provide rigid support. When the seat is unfolded and ready for use, one section of the seat extends horizontally and another section extends vertically to act as the actual backrest. The back adjusts easily by changing the length of the webbing straps, or the chair can be opened flat by unsnapping the quick release buckles. The Trail Chair has convenient handles for easy carrying. The back of the chair features a mesh pocket for storing magazines, sunglasses and other items. When not in use, the seat can be collapsed flat for easy transportation or storage.

4. Item #1689, the "Ultra Rest Seat", is a folding portable seat. It is constructed of foam padding which is sandwiched between 210 denier nylon fabric with two coats of polyurethane on the back side and a water repellant on the front side. When the seat is unfolded and ready for use, one section of the seat extends horizontally and another section extends vertically to act as the actual backrest. The back adjusts easily by changing the length of the webbing straps, or the chair can be opened flat by unsnapping the quick release buckles.

5. Item #1389, the "Ultimate Portable Stool", is a folding portable seat. It is constructed of three intersecting 3/4" powder coated tubular steel legs which are topped by a 12" wide saddle style seat. The seat is made of 420 denier pvc backed nylon fabric. The seat height is 18.5".

Your samples are being returned as requested.

The applicable subheading for the portable seats, Items #1289, #1789, and #1389, will be 9401.79.0015, 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: with textile covered cushions or textile seating or backing material: other. The rate of duty will be 0.8% ad valorem

The applicable subheading for the portable seats, Items #1589 and #1689, will be 9401.80.6030, HTS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats: other, other. The rate of duty will be 0.8% ad valorem.

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 212-466-5739.

Sincerely,

Robert B. Swierupski

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