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NY I83870




July 22, 2002

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.71.0010

Ms. Susan D. Klingbeil
IKEA
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of a portable seat from Vietnam.

Dear Ms. Klingbeil:

In your letter dated June 25, 2002, you requested a tariff classification ruling.

The imported furniture item #20052535, is referred to as the Bolja Mat. It is a portable seat constructed of a steel frame, upholstered in a polyester fabric that is filled with polyethylene foam. The unit has no legs and is designed to be used directly on the ground or floor, for use at the beach or in your backyard. The steel frame can be fixed to an upright position in order to lean back or can be extended to a fully reclined position. The seat is lightweight and stores flat when not in use.

The applicable subheading for the Bolja Mat seat, will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats with metal frames, upholstered, household. The duty rate will be free.

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 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 Field National Import Specialist Sharon Browarek at 440-891-3824 or National Import Specialist Lawrence Mushinske at 646-733-3036.

Sincerely,

John M. Regan
Service Port Director
Cleveland, Ohio

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