L85336 L8 Ruling Active

The tariff classification of a folding video chair from China.

Issued June 7, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.71.0010

Headings: 9401

Product description

The merchandise to be imported is a folding video chair, item number 959896. The chair is made of a metal frame and has five adjustable positions. Attached to the frame is a fabric-covered cushion. The overall dimensions are 17”W x 40”D x 3 ½” thick. You have submitted a photograph depicting the folding video chair being used as a lounge chair in various positions and as a small cot.

CBP rationale

The applicable subheading for the folding video chair will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered.

Full text

NY L85336 June 7, 2005 CLA-2-94:RR:NC:SP:233 L85336 CATEGORY: Classification TARIFF NO.: 9401.71.0010 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a folding video chair from China. Dear Mr. Morse: In your letter dated May 26, 2005, on behalf of Meijer Distribution, you requested a tariff classification ruling. The merchandise to be imported is a folding video chair, item number 959896. The chair is made of a metal frame and has five adjustable positions. Attached to the frame is a fabric-covered cushion. The overall dimensions are 17”W x 40”D x 3 ½” thick. You have submitted a photograph depicting the folding video chair being used as a lounge chair in various positions and as a small cot. The applicable subheading for the folding video chair will be 9401.71.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered.” 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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