N281624 N2 Ruling Active

The tariff classification of an outdoor chair from China.

Issued December 16, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.79.0015

Headings: 9401

Product description

A photograph was provided. The depicted photo indicates an outdoor folding chair with storage pouch. The outdoor chair consists of 600D (D=Denier) polyester material placed onto a steel frame. This type of chair is used for outdoor recreation, such as camping, hunting and fishing, and for other outdoor venues, such as going to the beach, seeing concerts and sporting events. Consistent with New York ruling N280111 dated November 7, 2016, this office is of the opinion that the outdoor folding chair is not principally or predominately used in one’s household, but rather for outdoor recreational activities. Although purchased by one’s household, it is not principally used within the confines of one’s home. Consequently, the outdoor folding chair is not classifiable under the subheading for “household.”

CBP rationale

The applicable subheading for the outdoor folding chair will be 9401.79.0015, 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: Other: Other: Outdoor: With textile covered cushions or textile seating or backing material: Other.

Full text

N281624 December 16, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Michael Kuetemann Sales Manager North Central, LLC 17217 198th Avenue Big Lake, MN 55309 RE: The tariff classification of an outdoor chair from China. Dear Mr. Kuetemann: In your letter dated November 29, 2016, you requested a tariff classification ruling. A photograph was provided. The depicted photo indicates an outdoor folding chair with storage pouch. The outdoor chair consists of 600D (D=Denier) polyester material placed onto a steel frame. This type of chair is used for outdoor recreation, such as camping, hunting and fishing, and for other outdoor venues, such as going to the beach, seeing concerts and sporting events. Consistent with New York ruling N280111 dated November 7, 2016, this office is of the opinion that the outdoor folding chair is not principally or predominately used in one’s household, but rather for outdoor recreational activities. Although purchased by one’s household, it is not principally used within the confines of one’s home. Consequently, the outdoor folding chair is not classifiable under the subheading for “household.” The applicable subheading for the outdoor folding chair will be 9401.79.0015, 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: Other: Other: Outdoor: With textile covered cushions or textile seating or backing material: 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 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, Steven A. Mack Director National Commodity Specialist Division

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