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The tariff classification of chairs from Italy.
Issued March 24, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C85636 (March 24, 1998)
Tariff classification
HTS codes: 9401.30.8030, 9401.90.5000, 9401.71.0030
Headings: 9401
Product description
The furniture items to be imported consist of the following chairs: 1. Executive chairs with swivel mechanisms, leather/vinyl covers or fabric covers and variable height adjustments. 2. Task chairs with swivel mechanisms and variable height adjustments, covered in fabric. 3. Stacking chairs with no moving parts, covered with fabric or vinyl. 4. Executive and task chair components only, without coverings.
CBP rationale
The applicable subheading for the executive chairs and task chairs will be 9401.30.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for swivel seats with variable height adjustment: other, other. The applicable subheading for the stacking chairs, if with metal frames and covered in a textile or vinyl upholstery, will be 9401.71.0030, HTS, which provides for other seats, with metal frames: upholstered, other. The applicable subheading for the executive and task chair components will be 9401.90.5000, HTS, which provides for other parts of seats.
Full text
NY C85636 March 24, 1998 CLA-2-94:RR:NC:SP:233 C85636 CATEGORY: Classification TARIFF NO.: 9401.30.8030; 9401.71.0030; 9401.90.5000 Mr. Robert T. Young International Furniture Solutions 445 School Road Clinton, PA 15026 RE: The tariff classification of chairs from Italy. Dear Mr. Young: In your letter dated March 4, 1998, you requested a tariff classification ruling. The furniture items to be imported consist of the following chairs: 1. Executive chairs with swivel mechanisms, leather/vinyl covers or fabric covers and variable height adjustments. 2. Task chairs with swivel mechanisms and variable height adjustments, covered in fabric. 3. Stacking chairs with no moving parts, covered with fabric or vinyl. 4. Executive and task chair components only, without coverings. The applicable subheading for the executive chairs and task chairs will be 9401.30.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for swivel seats with variable height adjustment: other, other. The rate of duty will be 0.8% ad valorem. The applicable subheading for the stacking chairs, if with metal frames and covered in a textile or vinyl upholstery, will be 9401.71.0030, HTS, which provides for other seats, with metal frames: upholstered, other. The rate of duty will be 0.8% ad valorem. The applicable subheading for the executive and task chair components will be 9401.90.5000, HTS, which provides for other parts of seats. The rate of duty will be 0.8% 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, Robert B. Swierupski Director, National Commodity Specialist Division
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