The tariff classification of parts for a portable seat from China.
Issued November 14, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.90.5000
Headings: 9401
Product description
The submitted samples are parts for a portable seat, referred to as a Back Recliner. The parts consist of a seat and metal pipes. The seat is constructed of a layer of polyester fiberfill sandwiched between a polyester seat fabric. When the seat is unfolded and ready for use, one section extends horizontally and the other section extends vertically to act as the actual backrest. A metal pipe, or bar, behind the back section allows the back to lock in three different reclined positions. The seat features a carrying handle and measures approximately 29” x 17” when folded. You indicate in your letter that you will import the body of the seat and the metal pipes separately for assembly in the United States.
CBP rationale
The applicable subheading for the seat part and the metal pipes for the seat 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 G84204 November 14, 2000 CLA-2-94:RR:NC:SP:233 G84204 CATEGORY: Classification TARIFF NO.: 9401.90.5000 Mr. 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 parts for a portable seat from China. Dear Mr. Rhee: In your letter dated November 1, 2000, you requested a tariff classification ruling. The submitted samples are parts for a portable seat, referred to as a Back Recliner. The parts consist of a seat and metal pipes. The seat is constructed of a layer of polyester fiberfill sandwiched between a polyester seat fabric. When the seat is unfolded and ready for use, one section extends horizontally and the other section extends vertically to act as the actual backrest. A metal pipe, or bar, behind the back section allows the back to lock in three different reclined positions. The seat features a carrying handle and measures approximately 29” x 17” when folded. You indicate in your letter that you will import the body of the seat and the metal pipes separately for assembly in the United States. The applicable subheading for the seat part and the metal pipes for the seat 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. The seat and metal pipe parts for the Back Recliner, when imported separately, are not subject to quota restraints or visa requirements. 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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