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The tariff classification of a video game stool seat pad from China.
Issued January 21, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F82087 (January 21, 2000)
Tariff classification
HTS codes: 9401.90.5000
Headings: 9401
Product description
The article to be imported is a seat pad for a video gear stool. The seat pad is made of a polyurethane cushion covered with a nylon fabric and is specifically designed to fit the seat part of the stool. The seat pad attaches to the seat with buttonholes and non-removable push fasteners. The video game stool, which is made in the U.S., is a swiveling stool with storage space for video gear accessories. After importation, the seat pad will be packaged together with the stool for retail sale. A photograph depicting the stool to which the seat pad will be attached has been submitted with your request.
CBP rationale
The applicable subheading for the video game stool seat pad will be 9401.90.5000, 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: parts: other: other.
Full text
NY F82087 January 21, 2000 CLA-2-94:RR:NC:SP:233 F82087 CATEGORY: Classification TARIFF NO.: 9401.90.5000 Ms. Ruby L. Wood Evans and Wood & Co., Inc. P.O. Box 610005 DFW Airport, TX 75261 RE: The tariff classification of a video game stool seat pad from China. Dear Ms. Wood: In your undated letter received by this office on January 20, 2000, on behalf of Today’s Plastics, you requested a tariff classification ruling. The article to be imported is a seat pad for a video gear stool. The seat pad is made of a polyurethane cushion covered with a nylon fabric and is specifically designed to fit the seat part of the stool. The seat pad attaches to the seat with buttonholes and non-removable push fasteners. The video game stool, which is made in the U.S., is a swiveling stool with storage space for video gear accessories. After importation, the seat pad will be packaged together with the stool for retail sale. A photograph depicting the stool to which the seat pad will be attached has been submitted with your request. The applicable subheading for the video game stool seat pad will be 9401.90.5000, 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: parts: other: 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
More rulings on the same tariff codes
The tariff classification of lifts for chairs from South Korea.
The tariff classification of parts of an infant swing seat from China.
The tariff classification of a Furniture Cable Assembly from China and Hong Kong.
The tariff classification of an Automatic Baby Swing mechanism from China.
The tariff classification of a foldable chair and a futon mattress from China or India.
The tariff classification of a lounge chair cover from Pakistan.
Reconsideration and modification of NY C86606; “EASY SEAT” folding chair components; Textile seat bottom, backrest and carrying case; Subheadings 4202.92.1500, 4202.92.3031 and 9401.90.5000, HTSUSA; General Rule of Interpretation 5(a).
The tariff classification of leather furniture covers from Malaysia.
The tariff classification of a chair cover from China.
The tariff classification of a chair support from Taiwan.
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