8 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a Spa Bench from China.
Issued May 5, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K85830 (May 5, 2004)
Tariff classification
HTS codes: 9401.79.0045
Headings: 9401
Product description
The tariff classification of a Spa Bench from China.
CBP rationale
The applicable subheading for the Spa Bench will be 9401.79.0045, 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, Other: Household.
Full text
NY K85830 May 5, 2004 CLA-2-94:RR:NC:SP:233 K85830 CATEGORY: Classification TARIFF NO.: 9401.79.0045 Ms. Carol Ritchings Conair Corporation 150 Milford Road East Windsor, NH 08520 RE: The tariff classification of a Spa Bench from China. Dear Ms. Ritchings: In your letter dated April 28, 2004,a tariff classification ruling. The submitted sample is a Spa Bench made of a teakwood seat with aluminum legs. The applicable subheading for the Spa Bench will be 9401.79.0045, 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, Other: Household.” 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
More rulings on the same tariff codes
The tariff classification of the "Relax Chair" from China.
The tariff classification of baby bathers from China.
The tariff classification of a foldable chair from China.
The tariff classification of a Table with Two Chairs Set from China.
The tariff classification of a butterfly chair from China.
The tariff classification of a dining table and chair from China.
The tariff classification of a bistro table and a bistro chair from China.
The tariff classification of a dining table, a side chair, a bar stool and a counter stool from the Philippines.
The tariff classification of wood or metal bar stools from Taiwan, China, Malaysia or Philippines.
The tariff classification of a highchair from China.
Follow K85830
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.