The tariff classification of The Amazing Pocket Chair™ from China.

N148844 March 16, 2011 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Jennie Crossley Executive Vice President Allstar Marketing Group, LLC. 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of The Amazing Pocket Chair™ from China. Dear Ms. Crossley: In your letter dated February 15, 2011, you requested a tariff classification ruling. No sample was provided. The Amazing Pocket Chair™ is a small, backless stool comprised of a carbon steel tubular frame, with a polyester seat and straps. The stool is collapsible, and when not in use it can be folded upon itself. The stool is designed to be placed on the floor or ground and is capable of supporting a full-sized adult weighing up to 250 pounds. It fits in pockets, handbags, golf-bags, knapsacks, automobile glove boxes, drawer units, tackle boxes and the like. One can use the pocket chair at parks, beaches, golf courses, tailgate parties, camping trips, fishing excursions, and sporting events; the stool can also be used for outdoor gardening and a variety of other activities. Unfolded, the dimensions of the stool are 10.63 inches high by 7.63 inches wide by 1.75 inches deep. Based on the literature you provided with your submission, the pocket chair can be used as a convenient seat in a variety of settings. While it is conceivable that the stool could be used in any environment, it is primarily intended for use in outdoor areas. This is made evident by the advertising literature you provided, as well as the promotional video featured on the Pocket Chair’s™ website (www.pocketchair.com/flare/next). Accordingly, the stool is classifiable under the subheading for other seats, with metal frames, for outdoor use – see New York Ruling Letter C86607 dated April 16, 1998. The applicable subheading for the Amazing Pocket Chair™, will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of Heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, Other: Outdoor: With textile covered cushions or textile seating or backing material: Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division