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NY J82706




March 24, 2003

CLA-2-94:RR:NC:SP:233 J82706

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0015

Ms. Jeannine Greener
Eddie Bauer, Inc.
P.O .Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of a Beach Mat Chair from China.

Dear Ms. Greener:

In your letter dated March 13, 2003, you requested a tariff classification ruling.

The submitted sample, item #072-2874, is a Beach Mat Chair. The fabric of the chair and mat is 100% polyester. The frame of the chair is powder coated steel and the back of the chair is adjustable. The “mat” portion of the item measures 62” in length and 34½” in width. The fabric is quilted and there is a metal bar in the hem of the bottom of the mat to keep it from moving in the wind. The chair is designed to fold up into a flat pack and has a shoulder strap for easy carrying.

Your sample is being returned as requested.

The applicable subheading for the Beach Mat Chair will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seatswhether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, Outdoor: With textile covered cushions or textile seating or backing material: 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 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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