K81181 K8 Ruling Active

The tariff classification of a "Hunting Chair" from China.

Issued November 19, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.79.0015

Headings: 9401

Product description

The submitted sample is a collapsible “Hunting Chair” made of a steel frame with a polyester fabric seat and back. The seat is padded with polyethylene foam. The chair has a seat height of approximately 16" and is designed to be placed on the floor or ground.

CBP rationale

The applicable subheading for the Hunting Chair will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for “…Other seats, with metal frames: Other, Outdoor: With textile covered cushions or textile seating or backing material: Other.

Full text

NY K81181 November 19, 2003 CLA-2-94:RR:NC:SP:233 K81181 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Mr. Eric Moeller ATE Logistics Company 510 Plaza Drive, Suite 2290 Atlanta, GA 30349 RE: The tariff classification of a “Hunting Chair” from China. Dear Mr. Moeller: In your letter dated November 10, 2003, on behalf of Double Bull Archery, you requested a tariff classification ruling. The submitted sample is a collapsible “Hunting Chair” made of a steel frame with a polyester fabric seat and back. The seat is padded with polyethylene foam. The chair has a seat height of approximately 16" and is designed to be placed on the floor or ground. The applicable subheading for the Hunting Chair will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for “…Other seats, with metal frames: Other, Outdoor: With textile covered cushions or textile seating or backing material: Other.” 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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