CLA-2-94:CL:PD:CO:TEB:F01

Alfred Li

Manager

Sofina Corporation

8350 Wingate Drive #916

Sarasota, FL 34238-5409

RE: The tariff classification of an inflatable chair from

China.

Dear Mr. Li:

In your letter dated May 6, 1998, you requested a tariff classification ruling.

The furniture item consists of an inflatable chair made of polyvinyl chloride (PVC). Photographs and a sample accompanied your letter. When the five air chambers are fully inflated, the chair measures approximately 54" wide X 54" deep X 29" high. This chair does not have legs, is designed to be placed on the floor or ground and is intended for both indoor and outdoor use. The sample is being returned to you under separate cover.

The applicable subheading for the chair will be 9401.80.4045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats of rubber or plastic; other. The duty rate will be 0.5 percent ad valorem.

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This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the

documents have already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John M. Regan

Service Port Director

Cleveland, Ohio