N009306 N0 Ruling Active

The tariff classification of a chair from Taiwan.

Issued April 11, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.80.4045

Headings: 9401

Product description

You have submitted a photograph of the Balance Ball Chair. It is a floor standing chair made of plastic. The seat is an inflatable balance ball that can be removed to use for exercise. Included in the package is an air pump.

CBP rationale

The applicable subheading for the Balance Ball Chair will be 9401.80.4045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other seats, Of rubber or plastics, Other, Other”.

Full text

N009306 April 11, 2007 CLA-2-94:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.80.4045 Ms. Vicki White Gaiam International, Inc. 360 Interlocken Blvd. Broomfield, CO 80021 RE: The tariff classification of a chair from Taiwan. Dear Ms. White: In your letter dated April 4, 2007, you requested a tariff classification ruling. You have submitted a photograph of the Balance Ball Chair. It is a floor standing chair made of plastic. The seat is an inflatable balance ball that can be removed to use for exercise. Included in the package is an air pump. The applicable subheading for the Balance Ball Chair will be 9401.80.4045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other seats, Of rubber or plastics, Other, 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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