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NY L89556




January 4, 2006

CLA-2-94:RR:NC:SP:233 L89556

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.80.6030

Mr. Bernard Rochman
Bernard Rochman Customs Broker
P.O. Box 88422
WorldWay Postal Center
Los Angeles, CA 90009

RE: The tariff classification of a stadium seat from China.

Dear Mr. Rochman:

In your letter dated December 27, 2005, you requested a tariff classification ruling.

The submitted sample, referred to as a stadium seat, is a portable seat constructed of a layer of foam and cardboard panels sandwiched between a woven polyester fabric. When the seat is unfolded for use, one section extends horizontally and the other section extends vertically to act as the actual backrest. Polyester web straps with plastic buckles on either side allow the person seated to adjust the seat for individual comfort. Each seat section measures 15 ½” x 16 ½” wide. The seat can be collapsed flat for storage or transportation.

The applicable subheading for the stadium seat will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats: Other, Other.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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