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The tariff classification of chairs from China.
Issued January 15, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B81065 (January 15, 1997)
Tariff classification
HTS codes: 9401.79.0005
Headings: 9401
Product description
The furniture items consist of the following metal outdoor chairs: Chateau- CH-2911 High-back sled base chair with aluminum steel frame and acrylic fabric cushion. Alegre- AL-1701 Dining chair with aluminum steel frame and poly print fabric cushion. Polo Club- PC-1801 Dining chair with aluminum steel frame and olefin fabric cushion. Forest Hill- FH-4711 High-back sled base sling chair with aluminum steel frame and PVC close weaved fabric seating/backing.
CBP rationale
The applicable subheading for the chairs will be 9401.79.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other seats with metal frames: Other: Outdoor: With textile covered cushions or textile seating or backing material: Household".
Full text
NY B81065 January 15, 1997 CLA-2-94:RR:NC:SP:233 B81065 CATEGORY: Classification TARIFF NO.: 9401.79.0005 Ms. Cindy Johnson Archer Freight Systems, Inc. P.O. Box 53709 Houston, TX 77052-3709 RE: The tariff classification of chairs from China. Dear Ms. Johnson: In your letter dated January 8, 1997, on behalf of Builders Square, Inc., you requested a tariff classification ruling. The furniture items consist of the following metal outdoor chairs: Chateau- CH-2911 High-back sled base chair with aluminum steel frame and acrylic fabric cushion. Alegre- AL-1701 Dining chair with aluminum steel frame and poly print fabric cushion. Polo Club- PC-1801 Dining chair with aluminum steel frame and olefin fabric cushion. Forest Hill- FH-4711 High-back sled base sling chair with aluminum steel frame and PVC close weaved fabric seating/backing. The applicable subheading for the chairs will be 9401.79.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other seats with metal frames: Other: Outdoor: With textile covered cushions or textile seating or backing material: Household". The rate of duty will be 1.6 percent ad valorem. 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 212-466-5739. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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Further review of Protest No. 90-2904-000077; seats, chairs,lounges and deck chairs; cushions classifiable with seats ifpresented with the article of which they form part; EN 94.01;heading 9403 not applicable to patio lounge chairs/deck chairs.
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