J86544 J8 Ruling Active

The tariff classification of a Patio Swing and from China.

Issued July 3, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.79.0035, 9401.90.5020

Headings: 9401

Product description

The submitted picture depicts a floor standing Patio Swing with a frame constructed of tubular steel, with two wood slat bench seats and a small wood surfaced table in-between the seats. The swing is pictured with the optional canopy awning, but the canopy awning will be imported separately from the swing. The canopy awning is constructed of a steel frame and canopy made of man-made nylon fibers. The canopy awning is specifically designed to be only mounted to and used with the Patio Swing.

CBP rationale

The applicable subheading for the Patio Swing 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 applicable subheading for the canopy awning will be 9401.90.5020, HTS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other, Of textile material, cut to shape.

Full text

NY J86544 July 3, 2003 CLA-2-94:RR:NC:SP:233 J86544 CATEGORY: Classification TARIFF NO.: 9401.79.0035; 9401.90.5020 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 8967 Columbine Road, Suite 400 Eden Prairie, MN 55347-4194 RE: The tariff classification of a Patio Swing and from China. Dear Mr. Anderson: In your letter dated June 19, 2003, on behalf of Pacific Cycle LLC, you requested a tariff classification ruling. The submitted picture depicts a floor standing Patio Swing with a frame constructed of tubular steel, with two wood slat bench seats and a small wood surfaced table in-between the seats. The swing is pictured with the optional canopy awning, but the canopy awning will be imported separately from the swing. The canopy awning is constructed of a steel frame and canopy made of man-made nylon fibers. The canopy awning is specifically designed to be only mounted to and used with the Patio Swing. The applicable subheading for the Patio Swing 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. The applicable subheading for the canopy awning will be 9401.90.5020, HTS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other, Of textile material, cut to shape.” 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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