The tariff classification of portable sport seat from China.

NY G87736 March 19, 2001 CLA-2-94:RR:NC:SP:233 G87736 CATEGORY: Classification TARIFF NO.: 9401.80.6030; 9401.90.5000 Mr. Dan Jorgensen Cargo-Link International 1837 So. 4130 W., Suite B Salt Lake City, UT 84104 RE: The tariff classification of portable sport seat from China. Dear Mr. Jorgensen: In your letter dated March 13, 2001, on behalf of T. Pico Co. International, you requested a ruling on tariff classification. The submitted sample is a portable sport seat made of a shell of 100% woven nylon fabric containing a cellular foam pad. It has “hook and loop” fastener strips that, when the seat is rolled up, self contain the seat for transport, and a strap to aid in carrying. It also has another “hook and loop” fastener strip that acts as a closure for the foam pad in the seat, allowing removal and replacement of the pad. The applicable subheading for portable sport seat will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats: other, other. The rate of duty will be free. The applicable subheading for the portable sport seat, if imported without the pad, will be 9401.90.5000, HTS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: other. The rate of duty will be free. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division