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The tariff classification of flexible chair leg covers from China
Issued February 2, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N090617 (February 2, 2010)
Tariff classification
HTS codes: 3926.30.5000
Headings: 3926
Product description
The flexible chair leg covers (Item #67780) are imported in sets of eight and are designed to be mounted onto the tips of chair legs to protect wooden floors and carpets and to help the chairs glide freely. The leg covers measure 1 ½ inches in diameter by 1 1/8 inches in height. The base of the covers is composed of polypropylene plastic; the upper portion is composed of a thermoplastic elastomer.
CBP rationale
The applicable subheading for the flexible chair leg covers, item # 67780, will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…fittings for furniture, coachwork or the like: other.
Full text
N090617 February 2, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.30.5000 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of flexible chair leg covers from China Dear Ms. Pendris: In your letter dated December 28, 2009, you requested a tariff classification ruling. A sample was provided with your letter and is being returned as you requested. The flexible chair leg covers (Item #67780) are imported in sets of eight and are designed to be mounted onto the tips of chair legs to protect wooden floors and carpets and to help the chairs glide freely. The leg covers measure 1 ½ inches in diameter by 1 1/8 inches in height. The base of the covers is composed of polypropylene plastic; the upper portion is composed of a thermoplastic elastomer. The applicable subheading for the flexible chair leg covers, item # 67780, will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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The tariff classification of a plastic automotive body trim piece from South Korea.
The tariff classification of a plastic automotive body trim piece from South Korea.
The tariff classification of a plastic automotive body trim piece from South Korea.
The tariff classification of a plastic automotive body trim piece from South Korea.
The tariff classification of a plastic automotive body trim piece from South Korea.
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