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NY N022364




February 12, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.80.6030

Mr. Dennis Morse
BDP International
2929 Walker NW
Grand Rapids, MI 49544-9424

RE: The tariff classification of seating system from China.

Dear Mr. Morse:

In your letter dated January 24, 2008, you requested a tariff classification ruling.

You have submitted descriptive literature on the Hammock Seating System, identified as the Hammaka Trailer Hitch Stand and 2 Cradle Chairs. It consists of a stand that is made of steel and attaches to the trailer hitch of a motor vehicle. The stand forms a “Y” shape which supports two polyester seats. The seating system is imported, packaged and sold together. It is considered a set with the seats imparting the essential character.

The applicable subheading for the seating system will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats 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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