K85830 K8 Ruling Active

The tariff classification of a Spa Bench from China.

Issued May 5, 2004 by U.S. Customs and Border Protection.

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

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