G83747 G8 Ruling Active

The tariff classification of the “Pyramat” cover from China and Mexico.

Issued November 13, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.90.6000

Headings: 9403

Product description

The merchandise to be imported, the “Pyramat,” is a multi-functional piece of furniture constructed of high-density foam covered with plush velvet. It is used as a chair, a lounger, a bed, an ottoman and an end table. The dimensions are: 20” x 18” x 16” (compact), 32” long (chair) and 64” long (lounger). The features include side pockets large enough to store a magazine, and additional pockets made for pens. When not in use, the Pyramat is placed on its side to become an end table. For sleeping, the triangular portion is removed and a pillow can be stuffed inside for maximum comfort. The Pyramat is compact, lightweight, and features a carrying handle. It is available in black, blue and fuschia, and in Cow, Cheetah and Dalmatian prints. You have submitted a finished Pyramat cover with your request.

CBP rationale

The applicable subheading for the Pyramat cover will be 9403.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: of textile material, except cotton.

Full text

NY G83747 November 13, 2000 CLA-2-94:RR:NC:SP:233 G83747 CATEGORY: Classification TARIFF NO.: 9403.90.6000 Mr. Michael Feldman JBOYCO LLC 2715 3rd St., Suite B Santa Monica, CA 90405 RE: The tariff classification of the “Pyramat” cover from China and Mexico. Dear Mr. Feldman: In your letter dated October 25, 2000, you requested a tariff classification ruling. The merchandise to be imported, the “Pyramat,” is a multi-functional piece of furniture constructed of high-density foam covered with plush velvet. It is used as a chair, a lounger, a bed, an ottoman and an end table. The dimensions are: 20” x 18” x 16” (compact), 32” long (chair) and 64” long (lounger). The features include side pockets large enough to store a magazine, and additional pockets made for pens. When not in use, the Pyramat is placed on its side to become an end table. For sleeping, the triangular portion is removed and a pillow can be stuffed inside for maximum comfort. The Pyramat is compact, lightweight, and features a carrying handle. It is available in black, blue and fuschia, and in Cow, Cheetah and Dalmatian prints. You have submitted a finished Pyramat cover with your request. The applicable subheading for the Pyramat cover will be 9403.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: of textile material, except cotton. 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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