The tariff classification of a Rose Petal Lounge Chair from China
Issued May 16, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.80.6010
Headings: 9401
Product description
The merchandise is called a Rose Petal Lounge Chair. It is described as an inflatable child’s chair. It is composed of 100% polyester brushed tricot, 100% polyester decorative piping and a back and bottom of 100% polypropylene. The chair will be marketed as an accessory to a little girl’s toy line called Rose Petal Cottage which includes a play kitchen, nursery and cottage. Although you suggest the proper classification should fall under HTSUS Chapter 95 as a child’s toy, the chair has a utilitarian function. Therefore, it is precluded from classification under 9503 HTSUS the heading given to other components of this play set. The sample will be returned to you as requested.
CBP rationale
The applicable subheading for the Rose Petal Lounge Chair will be 9401.80.6010 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402) whether or not convertible in to beds, and parts thereof: Other seats: Other: Household”.
Full text
N011066 May 16, 2007 CLA-2-94:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.80.6010 Maria F. Borges Import Trade Coordinator Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of a Rose Petal Lounge Chair from China Dear Ms. Borges: In your letter dated May 4, 2007 you requested a tariff classification ruling. The merchandise is called a Rose Petal Lounge Chair. It is described as an inflatable child’s chair. It is composed of 100% polyester brushed tricot, 100% polyester decorative piping and a back and bottom of 100% polypropylene. The chair will be marketed as an accessory to a little girl’s toy line called Rose Petal Cottage which includes a play kitchen, nursery and cottage. Although you suggest the proper classification should fall under HTSUS Chapter 95 as a child’s toy, the chair has a utilitarian function. Therefore, it is precluded from classification under 9503 HTSUS the heading given to other components of this play set. The sample will be returned to you as requested. The applicable subheading for the Rose Petal Lounge Chair will be 9401.80.6010 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402) whether or not convertible in to beds, and parts thereof: Other seats: Other: Household”. 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
More rulings on the same tariff codes
The tariff classification of a garden bench from China.
The tariff classification of footwear, blanket and bean bag from China
The tariff classification of desk components from China.
The tariff classification of a zip up lounger from China.
The tariff classification of a child’s stuffed chair from China.
The tariff classification of baby bathers from China.
The tariff classification of a child’s soft chair from China.
The tariff classification of a SpongeBob SquarePants bean bag from China.
The tariff classification of a Giraffe Rocking Chair from Korea, Indonesia, China and Thailand.
The tariff classification of a child’s ottoman from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →