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

NY C86495 April 13, 1998 CLA-2-94:RR:NC:SP:233 C86495 CATEGORY: Classification TARIFF NO.: 9401.80.6030 Mr. Tim Parsons Parsons Trading 1 Sharilyn Lane Novato, CA 94947 RE: The tariff classification of a Hunter's Chair from China. Dear Mr. Parsons: In your letter dated March 23, 1997, you requested a tariff classification ruling. The submitted sample, a Hunter's Chair, consists of a portable seat designed for use by duck hunters. It is made of a foam padded seat, with back rests and arm rests, all constructed wholly from woven man-made fibers. The seat is foam padded for comfort and insulation from a frozen "perma-frost" ground. The entire unit is fitted with a frame, and the arm rests double as elbow supports for steadying a gun while hunting. The raised outsides of the seat and arm rests have webbing loops, sewn in parallel tiers, to allow stuffing of the indigenous terrain (e.g. long-grass) to naturally camouflage the chair. The outside fabric of the chair has a generic camouflage pattern, known in the sport as "shadow-grass", to resemble what a field would typically look like at the height of the duck-hunting season. You sample is being returned as requested. The applicable subheading for the Hunter'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 0.8% ad valorem. 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 212-466-5739. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division