E84555 E8 Ruling Active

The tariff classification of hanging seats from India. Dear Ms. Martelly:

Issued July 23, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.80.6010

Headings: 9401

Product description

The furniture items consist of two styles of hanging seats. Photographs of each seat accompanied your letter. The first seat is a hammock style chair constructed of hand-woven knotted cotton, a hardwood spreader, braided rope, steel bracket and chain. The second style seat is made of cotton/nylon canvas, braided rope, hardwood spreaders, steel bracket and chain. These chairs are used for sitting and are designed to be suspended from the ceiling.

CBP rationale

The applicable subheading for the hanging seats will be 9401.80.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), whether or not convertible into beds; other seats; household.

Full text

PD E84555 July 23, 1999 CLA-2-94:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9401.80.6010 Lourdes Martelly Associated Customhouse Brokers, Inc. 3321 S.W. 11th Avenue Fort Lauderdale, FL 33315 RE: The tariff classification of hanging seats from India. Dear Ms. Martelly: In your letter dated July 7, 1999, on behalf of Adam Scott Hizme, DBA Tree House Hammocks, you requested a tariff classification ruling. The furniture items consist of two styles of hanging seats. Photographs of each seat accompanied your letter. The first seat is a hammock style chair constructed of hand-woven knotted cotton, a hardwood spreader, braided rope, steel bracket and chain. The second style seat is made of cotton/nylon canvas, braided rope, hardwood spreaders, steel bracket and chain. These chairs are used for sitting and are designed to be suspended from the ceiling. The applicable subheading for the hanging seats will be 9401.80.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), whether or not convertible into beds; other seats; household. The duty rate will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). - 2 – 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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