The tariff classification of a Cube Seat from China.

NY H80430 May 3, 2001 CLA-2-94:RR:NC:SP:233 H80430 CATEGORY: Classification TARIFF NO.: 9401.80.6010 Ms. Nancy Hu E-Sheer Industries, Inc. 19410 Cabot Blvd. Hayward, CA 94545 RE: The tariff classification of a Cube Seat from China. Dear Ms. Hu: In your letter dated April 27, 2001, you requested a ruling on tariff classification. The submitted sample is referred to as a Cube Seat. The item is a 16” x 16” x 16” seat made of a polyurethane foam cube with an outer cover of 100% cotton with a zipper closure. You have also inquired as to the tariff classification of the Cube Seat with outer coverings of 100% pigskin and 100% polyester. Your sample is being returned as requested. The applicable subheading for the Cube Seat, with a cotton, pigskin or polyester cover, will be 9401.80.6010, 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, household. 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