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The tariff classification of a portable seat from Vietnam. Dear Ms. Klingbeil:
Issued July 22, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I83870 (July 22, 2002)
Tariff classification
HTS codes: 9401.71.0010
Headings: 9401
Product description
The imported furniture item #20052535, is referred to as the Bolja Mat. It is a portable seat constructed of a steel frame, upholstered in a polyester fabric that is filled with polyethylene foam. The unit has no legs and is designed to be used directly on the ground or floor, for use at the beach or in your backyard. The steel frame can be fixed to an upright position in order to lean back or can be extended to a fully reclined position. The seat is lightweight and stores flat when not in use.
CBP rationale
The applicable subheading for the Bolja Mat seat, will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats with metal frames, upholstered, household.
Full text
PD I83870 July 22, 2002 CLA-2-94:CL:PD:CO:TEB:F01 CATEGORY: Classification TARIFF NO.: 9401.71.0010 Ms. Susan D. Klingbeil IKEA 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a portable seat from Vietnam. Dear Ms. Klingbeil: In your letter dated June 25, 2002, you requested a tariff classification ruling. The imported furniture item #20052535, is referred to as the Bolja Mat. It is a portable seat constructed of a steel frame, upholstered in a polyester fabric that is filled with polyethylene foam. The unit has no legs and is designed to be used directly on the ground or floor, for use at the beach or in your backyard. The steel frame can be fixed to an upright position in order to lean back or can be extended to a fully reclined position. The seat is lightweight and stores flat when not in use. The applicable subheading for the Bolja Mat seat, will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats with metal frames, upholstered, household. The duty rate will be free. - 2 - This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 Field National Import Specialist Sharon Browarek at 440-891-3824 or National Import Specialist Lawrence Mushinske at 646-733-3036. Sincerely, John M. Regan Service Port Director Cleveland, Ohio
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