The tariff classification of bicast leather upholstered dining chairs from China.
Issued April 24, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.61.4010
Headings: 9401
GRI rules applied: GRI 2(a)
Product description
The item is described as a household bicast leather upholstered dining chair. It is composed of a kiln dried hardwood frame made from Chinese oak. Two chairs are packed per shipping carton in knockdown condition. All the necessary hardware, such as bolts, washers and dowels are provided for assembly of the chairs – tools to assemble the chairs are not included. Carton markings will be printed on the outside of the shipping carton. Bicast leather (also known as bycast leather, split leather or PU leather) is a synthetic upholstery product; it is referenced as a split leather with a layer of polyurethane applied to the surface and then embossed. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation – GRIs. GRI 2(a) states that: any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It should also include a reference to that article complete or finished (or falling to be classified a complete or finished by virtue of this rule), entered unassembled or disassembled.
CBP rationale
The applicable subheading for the bicast leather upholstered dining chairs, will be 9401.61.4010, 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: Other seats, with wooded frames: Upholstered: Chairs: Other: Household.
Full text
N056244 April 24, 2009 CLA-2-94:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.61.4010 Taylor Sowards Combined Resources International 2245 San Diego Avenue, Suite 223 San Diego, CA 92110 RE: The tariff classification of bicast leather upholstered dining chairs from China. Dear Mr. Sowards: In your letter dated March 30, 2009, you requested a tariff classification ruling. The item is described as a household bicast leather upholstered dining chair. It is composed of a kiln dried hardwood frame made from Chinese oak. Two chairs are packed per shipping carton in knockdown condition. All the necessary hardware, such as bolts, washers and dowels are provided for assembly of the chairs – tools to assemble the chairs are not included. Carton markings will be printed on the outside of the shipping carton. Bicast leather (also known as bycast leather, split leather or PU leather) is a synthetic upholstery product; it is referenced as a split leather with a layer of polyurethane applied to the surface and then embossed. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation – GRIs. GRI 2(a) states that: any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It should also include a reference to that article complete or finished (or falling to be classified a complete or finished by virtue of this rule), entered unassembled or disassembled. The applicable subheading for the bicast leather upholstered dining chairs, will be 9401.61.4010, 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: Other seats, with wooded frames: Upholstered: Chairs: Other: Household.” 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 Neil H. Levy 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 folding wooden chair from China.
The tariff classification of a Flip Top Kitchen Island, and bar and counter stools from China.
The tariff classification of a chair and ottoman from China.
The tariff classification of chairs and covers from China.
The tariff classification of a Baseball Swivel Leisure Chair with Ottoman from China.
The tariff classification of a Havana Wing Chair from the Philippines.
The tariff classification of an armchair and an ottoman from Indonesia.
The tariff classification and marking of wood furniture from Colombia.
The tariff classification of wood or metal bar stools from Taiwan, China, Malaysia or Philippines.
The tariff classification of upholstered furniture from Lithuania.
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 →