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The tariff classification of chairs and covers from China.
Issued June 6, 2007 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N011870 (June 6, 2007)
Tariff classification
HTS codes: 9401.90.5020, 9401.61.4010
Headings: 9401
Product description
You have submitted photographs of upholstered, wood framed chairs, chairs imported with a white fabric cover known as “in muslin” and fabric that has been cut to size for use on chairs, but imported by itself.
CBP rationale
Company, you requested a tariff classification ruling. You have submitted photographs of upholstered, wood framed chairs, chairs imported with a white fabric cover known as “in muslin” and fabric that has been cut to size for use on chairs, but imported by itself. The applicable subheading for the upholstered, wood framed chairs and chairs “in muslin” will be 9401.61.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other seats, with wooden frames, Upholstered, Chairs, Other, Household”. The rate of duty will be free. The applicable subheading for the cut to size textile fabric will be 9401.90.5020, HTSUS, which provides for “Parts, Other, Other, Of textile material, cut to shape”. 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/.
Full text
N011870 June 6, 2007 CLA-2-94:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.61.4010; 9401.90.5020 Ms. Linda Hamanaka Ken Hamanaka Co. Inc. 5777 West Century Blvd. Los Angeles, CA 90045 RE: The tariff classification of chairs and covers from China. Dear Ms. Hamanaka: In your letter dated May 24, 2007, on behalf of Bailey Street Holding Company, you requested a tariff classification ruling. You have submitted photographs of upholstered, wood framed chairs, chairs imported with a white fabric cover known as “in muslin” and fabric that has been cut to size for use on chairs, but imported by itself. The applicable subheading for the upholstered, wood framed chairs and chairs “in muslin” will be 9401.61.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other seats, with wooden frames, Upholstered, Chairs, Other, Household”. The rate of duty will be free. The applicable subheading for the cut to size textile fabric will be 9401.90.5020, HTSUS, which provides for “Parts, Other, Other, Of textile material, cut to shape”. 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 chair and ottoman covers from China.
The tariff classification of hammock, hammock head-pillow cover, hammock weather cover, and bean-bag covers from New Zealand.
The tariff classification and country of origin marking of textile upholstery cover kits from China.
The tariff classification of upholstery replacement parts from China.
The tariff classification of fitted furniture covers from China.
The tariff classification of bicast leather upholstered dining chairs from China.
The tariff classification of a folding wooden chair from China.
The tariff classification of a Flip Top Kitchen Island, and bar and counter stools from China.
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of furniture parts from Mexico; Article 509
The tariff classification of bean bag chair covers from New Zealand.
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