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The tariff classification of replacement seats from China.
Issued August 2, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N014987 (August 2, 2007)
Tariff classification
HTS codes: 9401.90.5080
Headings: 9401
Product description
You have submitted photographs of replacement upholstered seats specially designed to fit several different styles of wood framed and metal framed chairs. The seats are constructed of a bottom board, a fabric or cardboard bottom cover, polyurethane foam and a fabric, leather or polyvinyl chloride. These replacement seats complete the chair and are considered identifiable parts of chairs.
CBP rationale
The applicable subheading for the replacement seats will be 9401.90.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of Seats, Other, Other”.
Full text
N014987 August 2, 2007 CLA-2-94:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.90.5080 Ms. Melissa Bautch Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of replacement seats from China. Dear Ms. Bautch: In your letter dated July 30, 2007 you requested a tariff classification ruling. You have submitted photographs of replacement upholstered seats specially designed to fit several different styles of wood framed and metal framed chairs. The seats are constructed of a bottom board, a fabric or cardboard bottom cover, polyurethane foam and a fabric, leather or polyvinyl chloride. These replacement seats complete the chair and are considered identifiable parts of chairs. The applicable subheading for the replacement seats will be 9401.90.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts of Seats, 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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The tariff classification of metal recliner mechanisms from China.
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