The tariff classification of an inflatable seat from China, Thailand, Taiwan and Malaysia.

NY C82239 December 2, 1997 CLA-2-94:RR:NC:SP:233 C82239 CATEGORY: Classification TARIFF NO.: 9401.80.4045 Ms. Alison Ferber CO2UCH, inc. 5141 Encino Avenue Encino, CA 91316 RE: The tariff classification of an inflatable seat from China, Thailand, Taiwan and Malaysia. Dear Ms. Ferber: In your letter dated November 14, 1997, you requested a tariff classification ruling. The furniture item to be imported is an inflatable PVC seat. The submitted photograph is of an inflated seat which has armrests, a headrest and a back. The seat is made of clear plastic. Inside of the armrests and headrest are plastic fruits and vegetables. You indicate that the seat is made of any of the following materials: vinyl or flocked PVC, fabric (cotton, nylon, rayon)/PVC laminate. A repair kit consisting of two swatches and glue will be packaged together with the seat in either a polybag or a box. A manual plastic foot pump may also be included in the package. The seat is designed to be placed on the floor or ground. The applicable subheading for the inflatable seat will be 9401.80.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats: of rubber or plastics: other, other. The rate of duty will be 1% ad valorem. Articles which are classifiable under subheading 9401.80.4045, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 212-466-5739. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division