The tariff classification of a swivel seat from Taiwan.

NY A84191 June 11, 1996 CLA-2-73:RR:NC:GI:115 A84191 CATEGORY: Classification TARIFF NO.: 7326.90.8585 Mr. Ronald P. Lassin Trans-World Associates, Inc. 425 Stump Road Montgomeryville, PA 18936 RE: The tariff classification of a swivel seat from Taiwan. Dear Mr. Lassin: In your letter dated May 22, 1996, you requested a tariff classification ruling. The subject article is a swivel seat. It is in a circular shape, approximately 15" in diameter. The swivel seat can be used in an automobile or a chair to enable one to get out of a seat easier. It is made of steel, wood, sponge and polyester fabric. The subject article is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article. Therefore, it shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the swivel seat will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 4.6% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division