F85955 F8 Ruling Active

The tariff classification of a Kayak Seat from Sri Lanka.

Issued April 18, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.80.6030

Headings: 9401

Product description

The submitted sample is a Kayak Seat. This is the actual seat that is fastened into a kayak. The seat is made with a layer of high-density polyethylene foam sewn inside 420 denier nylon cloth. Sewn onto the seat is polyester webbing with attached plastic buckles and a brass clip to attach the seat into the kayak.

CBP rationale

The applicable subheading for the Kayak Seat 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.

Full text

NY F85955 April 18, 2000 CLA-2-94:RR:NC:SP:233 F85955 CATEGORY: Classification TARIFF NO.: 9401.80.6030 Mr. Peter K. Schlesinger Atlantic Customs Brokers, Inc. 1975 Linden Boulevard Elmont, NY 11003 RE: The tariff classification of a Kayak Seat from Sri Lanka. Dear Mr. Schlesinger: In your letter dated April 11, 2000, on behalf of North Cloth, you requested a tariff classification ruling. The submitted sample is a Kayak Seat. This is the actual seat that is fastened into a kayak. The seat is made with a layer of high-density polyethylene foam sewn inside 420 denier nylon cloth. Sewn onto the seat is polyester webbing with attached plastic buckles and a brass clip to attach the seat into the kayak. The applicable subheading for the Kayak Seat 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 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

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