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NY N008487




March 21, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0015

Ms. Marsha McCabe
Midwest Gloves and Gear
835 Industrial Road
P.O. Box 260
Chillicothe, Missouri 64601

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

Dear Ms. McCabe:

In your letter dated March 16, 2007, you requested a tariff classification ruling.

You have submitted a photograph of the folding seat. It has a metal frame with polyester fabric covering. The seat has no back and can be used for various outdoor activities. It has deep pockets to keep items organized and folds for easy storage.

The applicable subheading for the folding seat will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats 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.

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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