The tariff classification of a Sit Backer and a Sit Cushion from China or Taiwan.

NY K89830 October 13, 2004 CLA-2-94:RR:NC:SP:233 K89830 CATEGORY: Classification TARIFF NO.: 9401.80.6030 Mr. Brian Wavra Johnson Outdoors 555 Main Street Racine, WI 53403 RE: The tariff classification of a Sit Backer and a Sit Cushion from China or Taiwan. Dear Mr. Wavra: In your letter dated September 21, 2004, you requested a tariff classification ruling. The submitted samples are styles OT-Sit Backer and OT-Sit Cushion. The OT Sit Backer attaches to a canoe seat and provides support for the back. The OT Sit Backer consists of EPE foam covered in a green woven nylon fabric. The webbing is Polypropylene. The buckles and hardware are made of plastic. The frame is made of powder coated aluminum tubing. The OT Sit Cushion also attaches to a canoe and provides padding. It consists of EPE foam covered in a woven nylon fabric. The webbing is nylon. The buckles and hardware are made of plastic. The corners are covered with black leather. The bottom is made of a heavier grade of woven nylon. Your samples are being returned as requested. The applicable subheading for the Sit Backer and Sit Cushion, whether imported separately or as a set, 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, 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