F81389 F8 Ruling Active

The tariff classification of a baby chair from Indonesia.

Issued January 11, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.90.5000, 9401.79.0050

Headings: 9401

Product description

The furniture item is a baby seat. The seat has an aluminum frame with rubber and plastic end caps and a quilted textile seat. The frame of the seat is designed to clamp onto the surface of a table enabling the portable seat to be supported without legs. The upper portion of the textile seat has a sewn in sleeve that allows the aluminum tubing to fit through as the means of attachment. A sample of the item accompanied your letter. Your letter requested a classification ruling for the separate importation of the textile seat, aluminum frame, and a classification ruling for the baby seat imported in its entirety.

CBP rationale

The applicable subheading for the textile seat and aluminum seat frame, if imported separately will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of seats, other. The applicable subheading for the baby seat will be 9401.79.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats with metal frames, other.

Full text

PD F81389 January 11, 2000 CLA-2-94:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9401.79.0050; 9401.90.5000 Anna Maria Osterberg BCP Consultants 435 East 79 Street Suite 7-L New York, NY 10021 RE: The tariff classification of a baby chair from Indonesia. Dear Ms. Osterberg: In your letter dated December 21, 1999, you requested a tariff classification ruling. The furniture item is a baby seat. The seat has an aluminum frame with rubber and plastic end caps and a quilted textile seat. The frame of the seat is designed to clamp onto the surface of a table enabling the portable seat to be supported without legs. The upper portion of the textile seat has a sewn in sleeve that allows the aluminum tubing to fit through as the means of attachment. A sample of the item accompanied your letter. Your letter requested a classification ruling for the separate importation of the textile seat, aluminum frame, and a classification ruling for the baby seat imported in its entirety. The applicable subheading for the textile seat and aluminum seat frame, if imported separately will be 9401.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of seats, other. The duty rate will be free. - 2 - The applicable subheading for the baby seat will be 9401.79.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats with metal frames, other. 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). 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →