United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY NY1866 - NY NY1900 > NY NY1877

Previous Ruling Next Ruling


NY D80604


July 31, 1998

CLA-2-94:RR:NC:SP:233 D80604

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.80.6030

Ms. Carolyn B. Malina

Lands' End, Inc.

1 Lands' End Lane

Dodgeville, WI 53595

RE: The tariff classification of a stadium seat from Korea.

Dear Ms. Malina:

In your letter dated July 24, 1998, you requested a tariff classification ruling.

The submitted sample, Style #50832, referred to as a stadium seat, consists of a portable seat. The seat is constructed of a layer of foam sandwiched between a woven polyester fabric. Polyester web straps with plastic buckles on either side allow the person seated to adjust the seat for individual comfort. Permanently installed dowels 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 the other section extends vertically to act as the actual backrest. Each section measures approximately 16" x 18". When not in use, the seat can be collapsed flat for easy transportation or storage. A flap with a zippered pocket and plastic buckles which is attached to the seat secures the seat in the collapsed position. An adjustable shoulder strap is attached for toting.

You sample is being returned as requested.

The applicable subheading for the stadium seat will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for seats, whether or not convertible into beds, and parts thereof: other seats: 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,


Previous Ruling Next Ruling

See also: