The tariff classification and status under the North American Free Trade Agreement (NAFTA), of seats from Mexico; Article 509

NY F86972 May 15, 2000 CLA-2-94:RR:NC:SP:233 F86972 CATEGORY: Classification TARIFF NO.: 9401.80.6030 Mr. John Stahl Stahlsac, Inc. P.O. Box 1673 Weaverville, NC 28787 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of seats from Mexico; Article 509 Dear Mr. Stahl: In your letter dated April 25, 2000, you requested a ruling on the status of seats from Mexico under the NAFTA. The prospective importations consist of Canoe Chairs and Trail Chairs, or seats. The Canoe Chair attaches to the wooden seat in a canoe for comfort. The Trail Chair is a stand-alone design that is used as a portable seat for outdoor activities such as camping. Both seats are constructed of a layer of ½” polyethylene foam sandwiched between 400-denier nylon Packcloth. Nylon web straps with plastic buckles on either side allow the person seated to adjust the seat for individual comfort. When the seat is unfolded and ready for use, one section of the seat extends horizontally and the other section extends vertically to act as the actual backrest. The seats will be assembled in Mexico. All cutting of fabrics will be done in the U.S. With the exception of the Packcloth and foam, all the other components of the products are of U.S. origin. The Packcloth is from Thailand and the foam is from Mexico. After assembly, the seats are returned to the U.S. for final packaging and distribution. Samples of the seats were submitted with your request and are being returned to you. The applicable tariff provision for the Canoe Chair and Trail Chair will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for seats, whether or not convertible into beds, and parts thereof: other seats: other. The general rate of duty will be free. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division