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The tariff classification of a portable seat from Korea or China.
Issued August 30, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G81523 (August 30, 2000)
Tariff classification
HTS codes: 9401.80.6030
Headings: 9401
Product description
The furniture item is referred to as a Back Recliner and is a portable seat. Descriptive literature and a photograph accompanied your letter. The seat is constructed of a layer of polyester fiber fill sandwiched between a polyester seat fabric. When the seat is unfolded and ready for use, one section of the seat extends horizontally and the other section extends vertically to act as the actual backrest. The back section has a metal bar that allows the back to lock in three different reclined positions. The seat features a carrying handle and measures approximately 29” x 17” when folded. The Back Recliner is designed to be placed on the floor or ground.
Full text
PD G81523 August 30, 2000 CLA-2-94:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9401.80.6030 Yong Su Rhee Jason Industries Co., Ltd. #138-26 Yun Hui 2nd Dong Seo Dae Mun-Ku Seoul, Korea 120-112 RE: The tariff classification of a portable seat from Korea or China. Dear Mr. Rhee: In your letter dated August 16, 2000, you requested a tariff classification ruling. The furniture item is referred to as a Back Recliner and is a portable seat. Descriptive literature and a photograph accompanied your letter. The seat is constructed of a layer of polyester fiber fill sandwiched between a polyester seat fabric. When the seat is unfolded and ready for use, one section of the seat extends horizontally and the other section extends vertically to act as the actual backrest. The back section has a metal bar that allows the back to lock in three different reclined positions. The seat features a carrying handle and measures approximately 29” x 17” when folded. The Back Recliner is designed to be placed on the floor or ground. The applicable subheading for the portable seat will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides other seats, whether or not convertible into beds, and parts thereof: other seats, other. The duty rate will be free. 2 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
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