G89323 G8 Ruling Active

The tariff classification of an office chair from China.

Issued March 28, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.30.8030

Headings: 9401

Product description

The tariff classification of an office chair from China.

CBP rationale

The applicable subheading for the office chair will be 9401.30.8030, 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: swivel seats with variable height adjustment: other, other.

Full text

NY G89323 March 28, 2001 CLA-2-94:RR:NC:SP:233 G89323 CATEGORY: Classification TARIFF NO.: 9401.30.8030 Mr. Orlando Rodriguez Almacenes Pitusa P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of an office chair from China. Dear Mr. Rodriguez: In your letter dated March 5, 2001, you requested a ruling on tariff classification. The submitted photograph depicts Item #SC-FM, an office chair. The chair is a swivel chair and features a manual lift. It has a wooden seat and back with sponge cushioning covered with polyester fabric, attached to a plastic base. The chair has five nylon casters, a steel screw lift, a seat plate and a back tube. The applicable subheading for the office chair will be 9401.30.8030, 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: swivel seats with variable height adjustment: other, 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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