The tariff classification of a Hunter’s Lounge from China.

NY H83661 July 12, 2001 CLA-2-94:RR:NC:SP:233 H83661 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Mr. Tim Parsons Parsons Trading 5 Thunderbird Drive Novato, CA 94949 RE: The tariff classification of a Hunter’s Lounge from China. Dear Mr. Parsons: In your letter dated June 20, 2001, you requested a ruling on tariff classification. The submitted sample is referred to as a Hunter’s Lounge. It is a foam padded seat with a back rest, permanently fitted with an integral metal frame to keep the chair in the upright seating position. The seat is designed specifically for game hunters, particularly wild turkey hunters, which is easy to transport. The foam padded seat provides comfort and insulation from a rough “forest floor” terrain and/or from frozen “perma-frost” ground. The entire unit is fitted with a frame to allow the user to sit upright, comfortably in a prone position. Small pockets on either side allow easy access to miscellaneous items like game calls and shells. The submitted sample is made using a textile printed with “Mossy Oak Break Up” pattern. The seats will also be offered in other camouflage patterns and solid colors. Your sample is being returned as requested. The applicable subheading for the Hunter’s Lounge will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats, with metal frames: other: outdoor: with textile covered cushions or textile seating or backing material: 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