CBP Ruling N275147 — The tariff classification of a chair from China.

Tariff classification

Headings: 9401

Product description

Illustrative literature was provided. The merchandise concerned is identified as the “Aviator Metal Spitfire Swivel Aluminum Leather Egg Chair.” The frame of the chair appears to be of brushed aluminum, giving the impression of a distressed, vintage aviator chair. The aviator chair is upholstered and covered over in genuine leather. This chair is mounted on a ball bearing swivel mechanism, allowing the chair to freely swivel 360 degrees. You indicate that the use of the “Aviator Metal Spitfire Swivel Aluminum Leather Egg Chair” is for commercial purposes. However, there is no indication that this chair is principally used for commercial purposes over that of being used for household purposes, such as home office, den library, or elsewhere in the house. It is our opinion that chair more often than not will be used within a household environment.

CBP rationale

The applicable subheading for the “Aviator Metal Spitfire Swivel Aluminum Leather Egg 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

N275147 June 1, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.71.0011 Lindsey Rene Carlson, Owner Orenda Ventures 2003 Saddlecreek Houston, TX 77090 RE: The tariff classification of a chair from China. Dear Ms. Carlson: In your letter dated April 25, 2016, you requested a tariff classification ruling. Illustrative literature was provided. The merchandise concerned is identified as the “Aviator Metal Spitfire Swivel Aluminum Leather Egg Chair.” The frame of the chair appears to be of brushed aluminum, giving the impression of a distressed, vintage aviator chair. The aviator chair is upholstered and covered over in genuine leather. This chair is mounted on a ball bearing swivel mechanism, allowing the chair to freely swivel 360 degrees. You indicate that the use of the “Aviator Metal Spitfire Swivel Aluminum Leather Egg Chair” is for commercial purposes. However, there is no indication that this chair is principally used for commercial purposes over that of being used for household purposes, such as home office, den library, or elsewhere in the house. It is our opinion that chair more often than not will be used within a household environment. The applicable subheading for the “Aviator Metal Spitfire Swivel Aluminum Leather Egg 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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