The tariff classification of a portable chair booster from China
Issued July 26, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9980
Headings: 3926
Product description
You have submitted illustrations of a product identified as “Kaboost,” a portable chair booster. The booster functions as a substitute for a high chair or booster seat to raise the height of a normal chair, enabling a small child to sit at table level. The product consists of an X-shaped frame with a leg support attached to each of the four ends. The four legs of the chair fit into the four leg supports, raising the height of the chair. The booster is molded of plastics and incorporates an adjustable spring system. Each bar of the frame can be pulled out to extend the separation on the leg supports to fit most 4-legged chairs. The supports snap onto either round or square legs to grip the chair legs firmly into place. The booster can be used with either side facing up. One direction raises the height of the chair 4.5 inches and the other direction raises the height 3.75 inches. These heights correspond to the heights of standard booster seats. The booster folds so that it is easy to carry for use at restaurants, during travel, or for visits to friends or relatives. You suggest classification as a part or accessory to a chair. This office agrees that the booster is an accessory to a chair. However, while the tariff provides for parts of furniture, it does not provide for accessories to furniture.
CBP rationale
The applicable subheading for the Kaboost chair booster will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…other.
Full text
N013800 July 26, 2007 CLA-2-39:RR:E:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Linda Hamanaka Ken Hamanaka Co. Inc. 5777 West Century Blvd., #760 Los Angeles, CA 90045 RE: The tariff classification of a portable chair booster from China Dear Ms. Hamanaka: In your letter dated July 3, 2007, on behalf of Boost Corporation, New York, you requested a tariff classification ruling. You have submitted illustrations of a product identified as “Kaboost,” a portable chair booster. The booster functions as a substitute for a high chair or booster seat to raise the height of a normal chair, enabling a small child to sit at table level. The product consists of an X-shaped frame with a leg support attached to each of the four ends. The four legs of the chair fit into the four leg supports, raising the height of the chair. The booster is molded of plastics and incorporates an adjustable spring system. Each bar of the frame can be pulled out to extend the separation on the leg supports to fit most 4-legged chairs. The supports snap onto either round or square legs to grip the chair legs firmly into place. The booster can be used with either side facing up. One direction raises the height of the chair 4.5 inches and the other direction raises the height 3.75 inches. These heights correspond to the heights of standard booster seats. The booster folds so that it is easy to carry for use at restaurants, during travel, or for visits to friends or relatives. You suggest classification as a part or accessory to a chair. This office agrees that the booster is an accessory to a chair. However, while the tariff provides for parts of furniture, it does not provide for accessories to furniture. The applicable subheading for the Kaboost chair booster will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Protest and Application for Further Review No 3005-15-100038; Classification of “Acupressure Massage Mat” encasements
-task the various Railblaza accessories into a single port. The port features a slide locking mechanism that permits the user to mount, lock and remove the Railblaza accessory in place on the hull of a vessel. All of the accessories are constructed of plastic materials.
The tariff classification of a hospital patient care set from China
Revocation of NY 888345, dated August 10, 1993, NY C84082, dated February 27, 1998, and NY 885120, dated May 12, 1993. Tariff classification of an anti-theft device with an ink cartridge.
The tariff classification of a plastic scrapbook storage case from China
The tariff classification of Sweet Ink Tattoo Kit from China
The tariff classification of plastic geogrids from China.
The tariff classification of plastic heat shrink tubing from China
The tariff classification of plastic color coding identifier parts from Germany
The tariff classification of a hair kit 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 →