K83514 K8 Ruling Active

The tariff classification of a "Quik Seat" from China.

Issued February 27, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.79.0015

Headings: 9401

Product description

The submitted sample, identified as a “Quik Seat,” CVS item number 261528, is a foldable lightweight seat comprised of three intersecting tubular steel legs topped by a textile seat. The dimensions of the seat, when opened, are approximately 12.5" x 12.5” x 15.35”. The “Quik Seat” comes with a lightweight carrying bag and is marketed for outdoor activities such as camping, hunting and fishing, sporting events, tailgating, etc. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Quik Seat” will be 9401.79.0015, 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: Other, Outdoor: With textile covered cushions or textile seating or backing material: Other.

Full text

NY K83514 February 27, 2004 CLA-2-94:RR:NC:SP:233 K83514 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Ms. Cheryl Santos CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a “Quik Seat” from China. Dear Ms. Santos: In your letter dated February 19, 2004, you requested a tariff classification ruling. The submitted sample, identified as a “Quik Seat,” CVS item number 261528, is a foldable lightweight seat comprised of three intersecting tubular steel legs topped by a textile seat. The dimensions of the seat, when opened, are approximately 12.5" x 12.5” x 15.35”. The “Quik Seat” comes with a lightweight carrying bag and is marketed for outdoor activities such as camping, hunting and fishing, sporting events, tailgating, etc. Your sample is being returned as requested. The applicable subheading for the “Quik Seat” will be 9401.79.0015, 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: Other, Outdoor: With textile covered cushions or textile seating or backing material: 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

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