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The tariff classification of folding chairs from Taiwan.
Issued February 14, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F82755 (February 14, 2000)
Tariff classification
HTS codes: 9401.79.0015
Headings: 9401
Product description
The items to be imported are as follows: 1. Quad Camping Chair, Item #W-50-B-2398, is a portable folding chair made of a tubular powder coated steel frame with a polyester seat and back, and a nylon carry case. The chair measures 20” x 20” x 29”. 2. 5 Position Adjustable Sun Chair, Item #W-50-B-9407, is a folding chair made of a tubular powder coated steel frame with a cross bar. The chair has a textile seat and back and plastic armrests. It measures 32”H x 21 ½” W.
CBP rationale
The applicable subheading for the folding chairs will be 9401.79.0015, 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, with textile covered cushions or textile seating or backing material: other.
Full text
NY F82755 February 14, 2000 CLA-2-94:RR:NC:SP:233 F82755 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Mr. Orlando Rodriguez Almacenes Pitusa 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 February 4, 2000, you requested a tariff classification ruling. The items to be imported are as follows: 1. Quad Camping Chair, Item #W-50-B-2398, is a portable folding chair made of a tubular powder coated steel frame with a polyester seat and back, and a nylon carry case. The chair measures 20” x 20” x 29”. 2. 5 Position Adjustable Sun Chair, Item #W-50-B-9407, is a folding chair made of a tubular powder coated steel frame with a cross bar. The chair has a textile seat and back and plastic armrests. It measures 32”H x 21 ½” W. The applicable subheading for the folding chairs will be 9401.79.0015, 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, with textile covered cushions or textile seating or backing material: 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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