The tariff classification of chair bases from Canada. Dear Mr. Trulik:
Issued July 15, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.90.5000
Headings: 9401
Product description
The tariff classification of chair bases from Canada. Dear Mr. Trulik:
CBP rationale
The applicable subheading for the chair bases with assembled castors and for the chair bases imported, but not assembled with the appropriate number of castors will be HTS 9401.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of seats; other.
Full text
PD C89423 July 15, 1998 CLA-2-94:CL:PD:CO:TEB:F01 C89423 CATEGORY: Classification TARIFF NO.: 9401.90.5000 Joseph L. Trulik Jr. Tower Group International 6730 Middlebelt Road Romulus, MI 48174-2039 RE: The tariff classification of chair bases from Canada. Dear Mr. Trulik: In your letter dated June 17, 1998, on behalf of Northfield Metal Products Ltd., you requested a tariff classification ruling. The furniture items consist of different styles of chair bases with castors. Each base is made of composite metal. Descriptive literature accompanied your letter. You describe three methods in which these goods will be imported into the United States. One method will be to import the castors and chair base assembled together. Another method will be to import castors in quantities appropriate to the number of bases, but not assembled. Each base will be shipped with the required five castors. Lastly, you request a classification ruling for the castors imported separately. The applicable subheading for the chair bases with assembled castors and for the chair bases imported, but not assembled with the appropriate number of castors will be HTS 9401.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of seats; other. The general duty rate is 0.8 percent ad valorem. Your letter does not contain sufficient origin details to make a NAFTA determination. For a tariff classification ruling concerning the separate importation of castors, you may contact National Import Specialist James Smyth (NIS 113), c/o: The National Commodity Specialist Division, U.S. Customs Service, 6 World Trade Center, New York, NY 10048. A sample should be submitted with your request. 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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