H84892 H8 Ruling Active

The tariff classification of a patio glider bench from China.

Issued August 14, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.79.0035

Headings: 9401

Product description

The tariff classification of a patio glider bench from China.

CBP rationale

The applicable subheading for the patio glider bench will be 9401.79.0035, 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: other seats, with metal frames: other, outdoor: other: other.

Full text

NY H84892 August 14, 2001 CLA-2-94:RR:NC:SP:233 H84892 CATEGORY: Classification TARIFF NO.: 9401.79.0035 Mr. Bryon Brown Lifetime Products, Inc. P.O. Box 160010 Clearfield, UT 84016-0010 RE: The tariff classification of a patio glider bench from China. Dear Mr. Brown: In your letter dated August 8, 2001, you requested a ruling on tariff classification. The furniture item to be imported is a patio glider bench that is made from a powder coated steel frame with a blow molded Polyethylene plastic bench and a blow molded Polyethylene plastic backrest. The glider shifts from front to back to simulate a rocking motion. The model number for the glider bench is 2870 with others pending. The bench is made with approximately 15 pounds of steel, 18 pounds of plastic and 0.4 pounds of powder coating. The glider will be used outdoors and is for residential use. The applicable subheading for the patio glider bench will be 9401.79.0035, 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: other seats, with metal frames: other, outdoor: 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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