F80293 F8 Ruling Active

The tariff classification of an inflatable cushion seat from Sweden.

Issued December 3, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.80.6010

Headings: 9401

Product description

The submitted sample, article 175-052-00 “Lufsig Horse,” is an inflatable cushion seat or stool. The item is comprised of an air cell made of 100% polyolefine plastic and a textile zippered cover with a horse’s mane, ears and tail. The air cell is inflated with a hair dryer. The article will be sold in your children's department as a seat.

CBP rationale

The applicable subheading for the inflatable cushion seat will be 9401.80.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats, household.

Full text

NY F80293 December 3, 1999 CLA-2-94:RR:NC:SP:233 F80293 CATEGORY: Classification TARIFF NO.: 9401.80.6010 Ms. Laura Yeager IKEA North America Services, Inc. Plymouth Commons 496 W. Germantown Pike Plymouth Meeting, PA 17462 RE: The tariff classification of an inflatable cushion seat from Sweden. Dear Ms. Yeager: In your letter dated November 29, 1999, you requested a tariff classification ruling. The submitted sample, article 175-052-00 “Lufsig Horse,” is an inflatable cushion seat or stool. The item is comprised of an air cell made of 100% polyolefine plastic and a textile zippered cover with a horse’s mane, ears and tail. The air cell is inflated with a hair dryer. The article will be sold in your children's department as a seat. The applicable subheading for the inflatable cushion seat will be 9401.80.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats, 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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