H85052 H8 Ruling Active

The tariff classification of a children’s upholstered chair from China.

Issued August 15, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.61.4010

Headings: 9401

Product description

The tariff classification of a children’s upholstered chair from China.

CBP rationale

The applicable subheading for the children’s upholstered chair will be 9401.61.4010, 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 wooden frames: upholstered: chairs: other, household.

Full text

NY H85052 August 15, 2001 CLA-2-94:RR:NC:SP:233 H85052 CATEGORY: Classification TARIFF NO.: 9401.61.4010 Mr. Gary Bilezikian P.J. Kids 306 Alexander Street Princeton, NJ 08540 RE: The tariff classification of a children’s upholstered chair from China. Dear Mr. Bilezikian: In your letter dated August 8, 2001, you requested a ruling on tariff classification. The furniture item to be imported is a children’s upholstered chair. The chair has a wooden frame made of pine. The upholstery is made of polyurethane foam covered with a poly/cotton fabric. The applicable subheading for the children’s upholstered chair will be 9401.61.4010, 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 wooden frames: upholstered: chairs: other, household. 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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