The tariff classification of backs and seats for Director'sChairs from China.
Issued January 17, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.90.5000
Headings: 9401
Product description
The furniture items are backs and seats for Director's Chairs. The back is constructed of a 20 inch x 7-1/2 inch canvas with two 2 inch side openings that will fit onto two rear verticle chair poles. The seat is comprised of a 20 inch x 16 inch canvas with two 1/2 inch side openings and rods to fit seat to a wooden chair base. The backs and seats are secured to a collapsable wooden Director's Chair frame which is designed to stand on the floor or ground.
CBP rationale
The applicable subheading for the canvas backs and seats will be 9401.90.50006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), parts, other.
Full text
NY 859438 JAN 17 1991 CLA-2-94:S:N:N1: 233 859438 CATEGORY: Classification TARIFF NO.: 9401.90.50006 Mr. Ryden Richardson, Jr. Carmichael International Service Post Office Box 54772, Terminal Annex Los Angeles, California 90054-0772 RE: The tariff classification of backs and seats for Director's Chairs from China. Dear Mr. Richardson, Jr.: In your letter dated January 8, 1991, on behalf of Venture Stores, Inc., you requested a tariff classification ruling. The furniture items are backs and seats for Director's Chairs. The back is constructed of a 20 inch x 7-1/2 inch canvas with two 2 inch side openings that will fit onto two rear verticle chair poles. The seat is comprised of a 20 inch x 16 inch canvas with two 1/2 inch side openings and rods to fit seat to a wooden chair base. The backs and seats are secured to a collapsable wooden Director's Chair frame which is designed to stand on the floor or ground. The applicable subheading for the canvas backs and seats will be 9401.90.50006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), parts, other. The rate of duty will be 4 percent ad valorem. 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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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