The tariff classification of seating system from China.
Issued February 12, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.80.6030
Headings: 9401
Product description
You have submitted descriptive literature on the Hammock Seating System, identified as the Hammaka Trailer Hitch Stand and 2 Cradle Chairs. It consists of a stand that is made of steel and attaches to the trailer hitch of a motor vehicle. The stand forms a “Y” shape which supports two polyester seats. The seating system is imported, packaged and sold together. It is considered a set with the seats imparting the essential character.
CBP rationale
The applicable subheading for the seating system will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats and parts thereof, Other seats, Other, Other”.
Full text
N022364 February 12, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.80.6030 Mr. Dennis Morse BDP International 2929 Walker NW Grand Rapids, MI 49544-9424 RE: The tariff classification of seating system from China. Dear Mr. Morse: In your letter dated January 24, 2008, you requested a tariff classification ruling. You have submitted descriptive literature on the Hammock Seating System, identified as the Hammaka Trailer Hitch Stand and 2 Cradle Chairs. It consists of a stand that is made of steel and attaches to the trailer hitch of a motor vehicle. The stand forms a “Y” shape which supports two polyester seats. The seating system is imported, packaged and sold together. It is considered a set with the seats imparting the essential character. The applicable subheading for the seating system will be 9401.80.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats and parts thereof, Other 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
More rulings on the same tariff codes
The tariff classification of a cardboard chair from China.
The tariff classification of a ceramic garden stool from China.
The tariff classification of a stadium seat from China.
The tariff classification of a textile hanging child seat from China.
The tariff classification of a child sized beanbag seat from Thailand.
The tariff classification of a stadium seat from China.
The tariff classification and country of origin marking of Tree Stand Seat Covers from China.
The tariff classification of a Sit Backer and a Sit Cushion from China or Taiwan.
The tariff classification of a Take Along Booster Seat from China.
The tariff classification of a canoe seat and a travel bag 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 →