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NY E88221




October 7, 1999

CLA-2-94:RR:NC:SP:233 E88221

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.80.4035

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a portable stool from China.

Dear Mr. Hoffacker:

In your letter dated September 23, 1999, on behalf of Consolidated Stores, you requested a tariff classification ruling.

The submitted photograph depicts a portable stool made of plastic. It features four 6” plastic wheels and a self-storage compartment. The stool is designed to be placed on the floor or ground and used as a seat and for storage of tools for a person working in the garden.

The applicable subheading for the portable stool will be 9401.80.4035, 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: of rubber or plastics: other, outdoor: other: other. The rate of duty will be free.

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 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,

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