The tariff classification of folding chairs from China. Dear Ms. Curbelo:
Issued December 22, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.79.0035, 9401.79.0015
Headings: 9401
Product description
The tariff classification of folding chairs from China. Dear Ms. Curbelo:
CBP rationale
The applicable subheading for the strap chair will be 9401.79.0035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats with metal frames; outdoor; other. The applicable subheading for the three metal framed fabric chairs will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats with metal frames; outdoor; with textile covered cushions or textile seating or backing material; other.
Full text
PD C82065 December 22, 1997 CLA-2-94:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9401.79.0015 and 9401.79.0035 Rosy Curbelo Almacenes Pitusa Call Box 839 Hato Rey Station San Juan, P.R. 00919-0839 RE: The tariff classification of folding chairs from China. Dear Ms. Curbelo: In your letter dated November 24, 1997, you requested a tariff classification ruling. The furniture items consist of four styles of folding chairs. Model #W-50-B-8789, the folding strap chair is constructed of a metal frame with vinyl straps forming the seat and back portions. Illustrative literature describes Model #W-50-B-9403 as a high back sand chair, Model #W-50-B-2163 as a fabric sand lounge chair with adjustable positions, and Model #W-50-B-2102 as a steel folding padded chair. Each of these three styles has a metal frame and a fabric seat and back section. All four chairs are lightweight and portable, seat one and are designed to be placed on the floor or ground. The applicable subheading for the strap chair will be 9401.79.0035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats with metal frames; outdoor; other. The duty rate will be 1.6 percent ad valorem. The applicable subheading for the three metal framed fabric chairs will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats with metal frames; outdoor; with textile covered cushions or textile seating or backing material; other. The duty rate will be 1.6 percent ad valorem. - 2 - 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
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