The tariff classification of a swivel chair base from China.
Issued October 21, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.90.5080
Headings: 9401
Product description
At issue is a metal circular swivel base to be incorporated into a swivel chair. The metal swivel base is designed with two metal rods forming an “X” welded or attached to the edges of a circular base. There is a square base that is attached with screws to the center of the “X”, which allows for the swivel action. This swivel base part will be incorporated into a completed swivel chair assembled after importation. The metal swivel base will allow the seat to spin or rotate; it does not allow for reclining or seat height adjustment.
CBP rationale
The applicable subheading for the swivel chair base will be 9401.90.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402),whether or not convertible into beds, and parts thereof: Parts: Other: Other, Other.
Full text
N041416 October 21, 2008 CLA-2-94:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9401.90.5080 Ms. Pam Berry Marisol International 871 Ridgeway Loop - Suite 203 Memphis, TN 38120 RE: The tariff classification of a swivel chair base from China. Dear Ms. Berry: In your letter dated October 8, 2008, on behalf of Albany Industries, you requested a tariff classification ruling. At issue is a metal circular swivel base to be incorporated into a swivel chair. The metal swivel base is designed with two metal rods forming an “X” welded or attached to the edges of a circular base. There is a square base that is attached with screws to the center of the “X”, which allows for the swivel action. This swivel base part will be incorporated into a completed swivel chair assembled after importation. The metal swivel base will allow the seat to spin or rotate; it does not allow for reclining or seat height adjustment. The applicable subheading for the swivel chair base will be 9401.90.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402),whether or not convertible into beds, and parts thereof: Parts: Other: 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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