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NY R00711




August 25, 2004
CLA-2-94:RR:NC:SP:233 R00711

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.71.0030

Mr. Rolando Portal
ABC Distributing, LLC
14445 NE 20th Lane
North Miami, FL 33181

RE: The tariff classification of a Deluxe Stadium Chair from China.

Dear Mr. Portal:

In your letter dated August 18, 2004, you requested a tariff classification ruling.

The item to be imported is identified as Deluxe Stadium Chair, item number 279199. It consists of a thickly padded foam seat and backrest, supported by a metal frame. It folds up and can be carried as a backpack and features a mesh pocket to hold a bottle, camera, etc. Although the item is designed for stadium seating, it can be used on the floor or ground. You have submitted a photo of the seat for our review.

The applicable subheading for the Deluxe Stadium Chair will be 9401.71.0030, 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, with metal frames: Upholstered: Household.” 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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