K83506 K8 Ruling Active

The tariff classification of a chair sun-shade from China.

Issued March 2, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.90.5020

Headings: 9401

Product description

The merchandise under consideration is a chair sun-shade referred to in its packaging as the “Versalite Sun Shade.” It is a sun-shade specifically designed and constructed for use with NorthPole outdoor collapsible/folding chairs - Model Nos. 400R and 3104. It is constructed of Poly 150D PU and measures approximately 37.5 inches in width and 57 inches in height and has rounded corners: it weighs approximately 1.49 lbs. The sun-shade has a metal wire sewn into its edges which shapes it. It attaches to the back and arms of the subject chairs via a six snap hook system. The accompanying retail packaging, a copy of which you have submitted, shows the chair sun-shade in its intended use. The chair sun-shade is not used to protect the subject chairs from the elements, or as a decorative item. It serves no function or purpose independent of the outdoor collapsible/folding chairs for which it is designed, marketed and sold to be attached.

CBP rationale

The applicable subheading for the chair sun-shade will be 9401.90.5020, 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: Other, Of textile material, cut to shape.

Full text

NY K83506 March 2, 2004 CLA-2-94:RR:NC:SP:233 K83506 CATEGORY: Classification TARIFF NO.: 9401.90.5020 Mr. James C. McKelvey NorthPole US, LLC 3333 Yale Way Fremont CA 94538 RE: The tariff classification of a chair sun-shade from China. Dear Mr. McKelvey: In your letter dated February 23, 2004, you requested a tariff classification ruling. The merchandise under consideration is a chair sun-shade referred to in its packaging as the “Versalite Sun Shade.” It is a sun-shade specifically designed and constructed for use with NorthPole outdoor collapsible/folding chairs - Model Nos. 400R and 3104. It is constructed of Poly 150D PU and measures approximately 37.5 inches in width and 57 inches in height and has rounded corners: it weighs approximately 1.49 lbs. The sun-shade has a metal wire sewn into its edges which shapes it. It attaches to the back and arms of the subject chairs via a six snap hook system. The accompanying retail packaging, a copy of which you have submitted, shows the chair sun-shade in its intended use. The chair sun-shade is not used to protect the subject chairs from the elements, or as a decorative item. It serves no function or purpose independent of the outdoor collapsible/folding chairs for which it is designed, marketed and sold to be attached. The applicable subheading for the chair sun-shade will be 9401.90.5020, 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: 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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