D82668 D8 Ruling Active

The tariff classification of a chair cover from Taiwan.

Issued September 28, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.90.5000

Headings: 9401

Product description

The tariff classification of a chair cover from Taiwan.

CBP rationale

The applicable subheading for the chair cover will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: other.

Full text

NY D82668 September 28, 1998 CLA-2-94:RR:NC:SP:233 D82668 CATEGORY: Classification TARIFF NO.: 9401.90.5000 Ms. Amy Sperber Delia's 435 Hudson Street New York, NY 10014 RE: The tariff classification of a chair cover from Taiwan. Dear Ms. Sperber: In your letter dated September 23, 1998, you requested a tariff classification ruling. The submitted photograph depicts Style #53020, a cotton canvas chair cover. The chair cover will be placed on a chair frame. It is designed and can only be used with the chair frame. The applicable subheading for the chair cover will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: other: other. 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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