N025408 N0 Ruling Active

The tariff classification of gas springs from Taiwan

Issued April 10, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2008, 8302, 8302.42.3010, 3024

Headings: 2008, 8302, 3024

Product description

The merchandise under consideration is a gas spring (item number 75847) that is used in manufacturing motion upholstery furnishings. It consists of a U bracket, outer tube and piston rod made of steel along with other minor components. The tube holds inert gas that, when triggered, assists the backrest of motion furniture to recline.

CBP rationale

The applicable subheading for the gas springs will be 8302.42.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles, and parts thereof, other, suitable for furniture, of iron or steel, of aluminum or of zinc, pneumatic cylinders for lifting, lowering, dampening or counterbalancing.

Full text

N025408 April 10, 2008 CLA-2-83:OT:RR:E:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8302.423010 Ms. Brandi Rae Nemitz Ashley Furniture Industries Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of gas springs from Taiwan Dear Ms. Nemitz: In your letter dated March 27, 2008, you requested a tariff classification ruling. The merchandise under consideration is a gas spring (item number 75847) that is used in manufacturing motion upholstery furnishings. It consists of a U bracket, outer tube and piston rod made of steel along with other minor components. The tube holds inert gas that, when triggered, assists the backrest of motion furniture to recline. The applicable subheading for the gas springs will be 8302.42.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles, other mountings, fittings and similar articles, and parts thereof, other, suitable for furniture, of iron or steel, of aluminum or of zinc, pneumatic cylinders for lifting, lowering, dampening or counterbalancing. The rate of duty will be 3.9 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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