The tariff classification of an armchair frame from China.
Issued December 9, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.90.4000
Headings: 9401
Product description
The submitted photograph depicts the Poang armchair frame, Article #813 058 07. It is made of birch and birch veneers coated with clear lacquer. The chair frame measures 26 ¾” in width by 32 5/8” in depth by 39 3/8” in height. The item has no seat portion, only slats, and can only be used when purchasing a cushion that is sold separately.
CBP rationale
The applicable subheading for the armchair frame will be 9401.90.4000, 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: Parts: Other: Of wood.
Full text
NY K80815 December 9, 2003 CLA-2-94:RR:NC:SP:233 K80815 CATEGORY: Classification TARIFF NO.: 9401.90.4000 Ms. Susan D. Klingbeil Ikea Wholesale 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of an armchair frame from China. Dear Ms. Klingbeil: In your letter dated December 1, 2003, you requested a tariff classification ruling. The submitted photograph depicts the Poang armchair frame, Article #813 058 07. It is made of birch and birch veneers coated with clear lacquer. The chair frame measures 26 ¾” in width by 32 5/8” in depth by 39 3/8” in height. The item has no seat portion, only slats, and can only be used when purchasing a cushion that is sold separately. The applicable subheading for the armchair frame will be 9401.90.4000, 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: Parts: Other: Of wood.” The rate of duty will be free and will remain the same in 2004. 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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