The tariff classification of a portable seat from Korea or China.
Issued March 15, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.80.6030
Headings: 9401
Product description
The furniture item to be imported is a portable seat referred to as a Back Recliner. 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 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 may be imported with an attachable pillow. It 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.
CBP rationale
The applicable subheading for the portable seat will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for other seats, whether or not convertible into beds, and parts thereof: other seats, other.
Full text
NY G87989 March 15, 2001 CLA-2-94:RR:NC:SP:233 G87989 CATEGORY: Classification TARIFF NO.: 9401.80.6030 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 a portable seat from Korea or China. Dear Mr. Rhee: In your letter dated March 5, 2001, you requested a tariff classification ruling. The furniture item to be imported is a portable seat referred to as a Back Recliner. 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 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 may be imported with an attachable pillow. It 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 (HTS), which provides for other seats, whether or not convertible into beds, and parts thereof: other seats, other. The rate of duty will be free. The portable seat, with or without pillow, is 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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