The tariff classification of a Sportsman's Chair from China.

PD B88435 September 4, 1997 CLA-2-94:CL:PD:F01 CATEGORY: Classification TARIFF NO.: 9401.80.6030 Tim Parsons Director Parsons Trading P.O. Box 801 Petaluma, CA 94953 RE: The tariff classification of a Sportsman's Chair from China. Dear Mr. Parsons: In your letter dated August 12, 1997, you requested a tariff classification ruling. The furniture item consists of a portable seat referred to as a Sportsman's Chair, a Sport's Chair or a Tush-Cush. A sample of this product accompanied your letter. The seat is constructed of a layer of foam sandwiched between a woven taffeta fabric. Nylon web straps with plastic buckles on either side allow the person seated to adjust the seat for individual comfort. Permanently installed dowels are inserted down each side of the seat and back to provide rigid support. When the seat is unfolded and ready for use, one section of the seat extends horizontally and another section extends vertically to act as the actual backrest. Each section measures approximately 16" by 18." When not in use, the seat can be collapsed flat for easy transportation or storage. The applicable subheading for the Sportsman's Chair will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for seats, whether or not convertible into beds, and parts thereof; other seats; other. The rate of duty will be 1.6 percent. 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. Sincerely, John M. Regan Service Port Director Cleveland, Ohio