J89867 J8 Ruling Active

The tariff classification of metal chair parts from Taiwan.

Issued November 10, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.90.8040

Headings: 9403

Product description

The article to be imported is a chair part made of base metal, used to extend the footrest on a chair and fold the footrest back down into the chair. There is a left and a right piece to attach the footrest to the chair. You have submitted a photograph of the chair part.

CBP rationale

The applicable subheading for the metal chair parts will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.

Full text

NY J89867 November 10, 2003 CLA-2-94:RR:NC:SP:233 J89867 CATEGORY: Classification TARIFF NO.: 9403.90.8040 Ms. Bonnie DeVane Rogers & Brown Custom Brokers, Inc. 348 Shipyard Blvd. Wilmington, NC 28412 RE: The tariff classification of metal chair parts from Taiwan. Dear Ms. DeVane: In your letter dated October 27, 2003, on behalf of Preferred Furniture & Components, Inc., you requested a tariff classification ruling. The article to be imported is a chair part made of base metal, used to extend the footrest on a chair and fold the footrest back down into the chair. There is a left and a right piece to attach the footrest to the chair. You have submitted a photograph of the chair part. The applicable subheading for the metal chair parts will be 9403.90.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.” 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →