C87673 C8 Ruling Active

The tariff classification of an inflatable ottoman from

Issued May 26, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.80.4045

Headings: 9401

Product description

The tariff classification of an inflatable ottoman from

CBP rationale

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.

Full text

PD C87673 May 26, 1998 CLA-2-94:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9401.80.4045 Alfred Li Manager Sofina Corporation 8350 Wingate Drive #916 Sarasota, FL 34238-5409 RE: The tariff classification of an inflatable ottoman 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 ottoman made of polyvinyl chloride (PVC). Photographs and a sample accompanied your letter. When the two air chambers are fully inflated, the ottoman measures approximately 24" X 24" X 15" which provides seating for one. The ottoman is designed to be placed directly 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. - 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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