The tariff classification of telescopic seating platforms from the United Kingdom.

NY J86308 June 23, 2003 CLA-2-94:RR:NC:SP:233 J86308 CATEGORY: Classification TARIFF NO.: 9401.71.0030 Mr. George Avakian C.H. Powell Company P.O. Box 270 Greer, SC 29652 RE: The tariff classification of telescopic seating platforms from the United Kingdom. Dear Mr. Avakian: In your letter dated June 17, 2003, on behalf of Audience Systems LTD., you requested a tariff classification ruling. The merchandise to be imported consists of telescopic seating platforms which are multiple tiered seating rows consisting of deck components, risers, supportive understructure, integral platform chairs, and associated hardware and accessories. The platforms operate on the telescopic principle, stacking vertically when in the retracted or stored position, and forming the desired number of rows of seating when extended. Integral platform chairs are mechanically attached to the decks. The telescopic seating platforms are used primarily in multi-use facilities such as arenas, gymnasiums, auditoriums, performing arts centers, and meeting rooms. Due to the nature of the telescopic seating platforms, the various components are constructed from several different materials. You have enclosed drawings of a proposed layout, a telescopic specification sheet, a product data sheet and a company sales catalogue, which give full details of the construction and application of the platforms. Based on the submitted literature, the telescopic seating platforms have steel frames and upholstered seats. The applicable subheading for the telescopic seating platforms will be 9401.71.0030, 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, with metal frames: Upholstered, 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division