The tariff classification of a child’s chair from China.
Issued July 18, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9401.71.0011
Headings: 9401
Product description
A photo of the child’s chair was submitted. The item is described as a child’s saucer folding chair. The chair is composed of a circular metal frame connected to two metal folding legs. The frame is made of 0.8 millimeter metal tubing and is 9 millimeters in diameter. Attached to the circular frame is a seat made from polyester and micro mink material stuffed with cushioning made from polyester fiber. On the backrest there is an image of “Hello Kitty.”
CBP rationale
The applicable subheading for the child’s saucer folding chair will be 9401.71.0011, 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 metal frames: Upholstered: Other household.
Full text
N243553 July 18, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.71.0011 Suzanne Lagay Kay Manager of Tax and Treasury Services Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840 RE: The tariff classification of a child’s chair from China. Dear Ms. Lagay Kay: In your letter dated, June 28, 2013, you requested a tariff classification ruling. A photo of the child’s chair was submitted. The item is described as a child’s saucer folding chair. The chair is composed of a circular metal frame connected to two metal folding legs. The frame is made of 0.8 millimeter metal tubing and is 9 millimeters in diameter. Attached to the circular frame is a seat made from polyester and micro mink material stuffed with cushioning made from polyester fiber. On the backrest there is an image of “Hello Kitty.” The applicable subheading for the child’s saucer folding chair will be 9401.71.0011, 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 metal frames: Upholstered: 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/. Importations of this item may be subject to the provisions of 19 Code of Federal Regulations, Part 133, Trademarks, Trade Names, and Copyrights. You should check with your local Customs and Border Protection office concerning importations of goods covered by Intellectual Property Rights. 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, Thomas J. Russo Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of seats from Vietnam
The tariff classification of a seat from Taiwan.
The tariff classification of a seat from China
The tariff classification and eligibility under the Nairobi Protocol of seats from Canada.
The tariff classification and country of origin of a seat.
The tariff classification of a seat from China.
The tariff classification of a seat from China.
The tariff classification of seats from Taiwan.
The tariff classification of a seat from China.
The tariff classification of a seat 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 →