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NY H89296




March 19, 2002

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.71.0030

Mr. Gary Klebanoff
Corbett International, Inc.
Cargo Service Building 80
J.F.K. International Airport
Jamaica, NY 11430

RE: The tariff classification of a portable sport seat from Hong Kong or China.

Dear Mr. Klebanoff:

In your letter dated March 5, 2002, filed on behalf of Nelson A. Taylor Co., you requested a tariff classification ruling.

The imported furniture item, referred to as the Sport-a-Seat, is a portable seat constructed of a galvanized steel frame, upholstered in a durable marine canvas that is filled with a high density polyurethane foam. The unit has no legs and is designed to be used directly on the ground or floor, for boating, or bleacher seating. The Sport-a-Seat chair features an internal six-position ratchet hinge, which allows the back to tilt or recline. The seat is lightweight and stores flat when not in use.

The applicable subheading for the Sport-a-Seat, will be 9401.71.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats with metal frames, upholstered, other than 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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