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NY I86605




October 15, 2002

CLA-2-94:RR:NC:SP:233 I86605

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.80.6030; 4202.92.3031

Ms. Lydia Hua
Greenland Sales Corporation
P.O. Box 71
Ellicott Station
Buffalo, NY 14205-0071

RE: The tariff classification of a canoe seat and a travel bag from China.

Dear Ms. Hua:

In your letter dated October 1, 2002, you requested a tariff classification ruling.

The submitted samples are as follows:

Canoe Seat, which is constructed of a layer of foam sandwiched between a woven textile fabric. Nylon 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. The back section measures approximately 15” x 15” and the seat section measures approximately 15” x 12”. When not in use, the seat can be collapsed flat for easy transportation or storage. Web straps with plastic buckles are attached to the bottom of the seat section for attachment to a canoe.

Canoe Seat & Bag, which is primarily a travel bag that can be converted into a cushion cover. The bag, which is made of a woven textile fabric, measures approximately 14” x 15” x 4” and has a zipper closure and a web carrying strap. When used as a cushion, web straps with plastic buckles attached to one surface facilitate attachment to a canoe.

The applicable subheading for the canoe 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, Other.” The rate of duty will be free.

The applicable subheading for the travel bag will be 4202.92.3031, HTS, which provides for “Travel, sports and similar bags: With outer surface of textile materials: Of man-made fibers: Other.” The rate of duty will be 18.1% 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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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