The tariff classification of folding chairs from Taiwan.
Issued January 19, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.79.0035, 9401.71.0030
Headings: 9401
Product description
The submitted literature depicts the following items to be imported: 1. Item #W-50-B-2671, “Vinyl Tubing Garden Chair w/ Bubble Head”, is a folding chair made of a steel frame with a powder coating finish, and a seat and back made of vinyl tubing. The chair has armrests and measures 34”H x 22”W x 16”SH. 2. Item #W-50-B-2672, “Vinyl Tubing Lounge Chair w/ Bubble Head”, is a folding lounge chair made of a steel frame with a powder coating finish, and a seat and back made of vinyl tubing. The chair measures 72”H x 22”W x 10”SH. 3. Item #W-50-B-2653, “PP Web Folding Sand Chair”, is a folding chair made of a steel frame with a powder coating finish, and a seat and back made of webbing. The chair has plastic armrests and measures 34”H x 22”W x 16 ¼”SH. 4. Item #W-35-C-3017, “Vinyl Padded Folding Chair”, is a folding chair made of a steel frame and a seat and back made of foam padding covered with vinyl. The chair measures 31 ½”H x 18 7/8”W x 17 ½” D.
CBP rationale
The applicable subheading for the folding chairs, Items #W-50-B-2671, #W-50-B-2672 and #W-50-B-2653, will be 9401.79.0035, 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: other seats, with metal frames: other, outdoor: other: other. The applicable subheading for the folding chair, Item #W-35-C-3017, will be 9401.71.0030, HTS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats, with metal frames: upholstered, other.
Full text
NY F81959 January 19, 2000 CLA-2-94:RR:NC:SP:233 F81959 CATEGORY: Classification TARIFF NO.: 9401.79.0035; 9401.71.0030 Mr. Orlando Rodriguez Almacenes Pitusa, Inc. P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of folding chairs from Taiwan. Dear Mr. Rodriguez: In your letter dated January 10, 2000, you requested a tariff classification ruling. The submitted literature depicts the following items to be imported: 1. Item #W-50-B-2671, “Vinyl Tubing Garden Chair w/ Bubble Head”, is a folding chair made of a steel frame with a powder coating finish, and a seat and back made of vinyl tubing. The chair has armrests and measures 34”H x 22”W x 16”SH. 2. Item #W-50-B-2672, “Vinyl Tubing Lounge Chair w/ Bubble Head”, is a folding lounge chair made of a steel frame with a powder coating finish, and a seat and back made of vinyl tubing. The chair measures 72”H x 22”W x 10”SH. 3. Item #W-50-B-2653, “PP Web Folding Sand Chair”, is a folding chair made of a steel frame with a powder coating finish, and a seat and back made of webbing. The chair has plastic armrests and measures 34”H x 22”W x 16 ¼”SH. 4. Item #W-35-C-3017, “Vinyl Padded Folding Chair”, is a folding chair made of a steel frame and a seat and back made of foam padding covered with vinyl. The chair measures 31 ½”H x 18 7/8”W x 17 ½” D. The applicable subheading for the folding chairs, Items #W-50-B-2671, #W-50-B-2672 and #W-50-B-2653, will be 9401.79.0035, 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: other seats, with metal frames: other, outdoor: other: other. The rate of duty will be free. The applicable subheading for the folding chair, Item #W-35-C-3017, will be 9401.71.0030, HTS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats, with metal frames: upholstered, other. 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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