1 newer ruling 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 reclining chair with swivel base from Canada.
Issued October 27, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L80247 (October 27, 2004)
Tariff classification
HTS codes: 9401.30.8010
Headings: 9401
Product description
The merchandise to be imported is an upholstered reclining chair with a swivel base. The swivel base will be shipped in the same box with the reclining chair. The swivel allows the chair to raise approximately 1 to 1½ inches. You have submitted photographs of the chair and the swivel base with your request.
CBP rationale
The applicable subheading for the reclining chair with swivel base will be 9401.30.8010, 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: Swivel seats with variable height adjustment: Other, Household.
Full text
NY L80247 October 27, 2004 CLA-2-94:RR:NC:SP:233 L80247 CATEGORY: Classification TARIFF NO.: 9401.30.8010 Ms. Sophia Spoltore Milgram Freight Services Limited 407, McGill Street, Suite 500 Montreal, Canada H2Y 2G7 RE: The tariff classification of a reclining chair with swivel base from Canada. Dear Ms. Spoltore: In your letter dated October 10, 2004, on behalf of The ElRan Furniture Ltd., you requested a tariff classification ruling. The merchandise to be imported is an upholstered reclining chair with a swivel base. The swivel base will be shipped in the same box with the reclining chair. The swivel allows the chair to raise approximately 1 to 1½ inches. You have submitted photographs of the chair and the swivel base with your request. The applicable subheading for the reclining chair with swivel base will be 9401.30.8010, 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: Swivel seats with variable height adjustment: 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
Follow L80247
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.