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The tariff classification of metal frame seats from China.
Issued January 29, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N005409 (January 29, 2007)
Tariff classification
HTS codes: 9401.79.0015
Headings: 9401
Product description
The three items are the “Kids Camping Set,” “Kids Camping Bed” and “Kids Swing Chair.” Despite their names, all three items are seats for outdoor use. They are marketed for children. The seats have metal frames with seating material of a 65/35 cotton fabric blend.
CBP rationale
The applicable subheading for the seats will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, Outdoor: With textile covered cushions or textile seating or backing material: Other.
Full text
N005409 January 29, 2007 CLA-2-94:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Ms. Marsha Ann McCabe Midwest Glove and Gear 835 Industrial Road, P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of metal frame seats from China. Dear Ms. McCabe: In your letter dated January 10, 2007, you requested a tariff classification ruling. Photographs were provided with your letter. The three items are the “Kids Camping Set,” “Kids Camping Bed” and “Kids Swing Chair.” Despite their names, all three items are seats for outdoor use. They are marketed for children. The seats have metal frames with seating material of a 65/35 cotton fabric blend. The applicable subheading for the seats will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, Outdoor: With textile covered cushions or textile seating or backing material: Other." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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