E82022 E8 Ruling Active

The tariff classification of a sofa chair from Malaysia.

Issued June 11, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.61.4010

Headings: 9401

Product description

The merchandise to be imported is a sofa chair. It is made of a wooden frame covered with a leather like material. The sofa chair has a unique knock down design which allows the chair to be shipped to the customer.

CBP rationale

The applicable subheading for the sofa chair will be 9401.61.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats, with wooden frames: upholstered: chairs: other, household.

Full text

NY E82022 June 11, 1999 CLA-2-94:RR:NC:SP:233 E82022 CATEGORY: Classification TARIFF NO.: 9401.61.4010 Mr. Gary L. Kelderman Mr. Jeff Kelderman Kelderman Manufacturing Inc. 2686 Highway 92 Oskaloosa, IA 52577 RE: The tariff classification of a sofa chair from Malaysia. Dear Messrs. Kelderman: In your letter dated May 12, 1999, you requested a tariff classification ruling. The merchandise to be imported is a sofa chair. It is made of a wooden frame covered with a leather like material. The sofa chair has a unique knock down design which allows the chair to be shipped to the customer. The applicable subheading for the sofa chair will be 9401.61.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats, with wooden frames: upholstered: chairs: other, household. The rate of duty will be free. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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