CBP Ruling N330566 — The tariff classification of seats from Taiwan.

Tariff classification

Headings: 9401

Product description

Item number 80992, identified as the “Lifetime Contemporary Padded Folding Chairs,” is a group of folding steel metal frame upholstered seats. Seating is provided for a single individual. The seats contain no armrests. The seat foundations, backrests, forward stretchers, rear stretchers, and the legs are affixed to grey powder-coated 1.34” x .75” in diameter metal tube rails; collectively, they comprise the frame of each seat. The metal frame extends from the legs, the seat foundation, and to the seat backrest. Further, the seat foundation and backrest are constructed in part of blow-molded high-density polyethylene (HDPE) and foam encased in ultraviolet (UV) materials. Plastic glides are located at the base of each leg. The dimensions of each seat are 33.7” in height, 19.7” in width, and 23” in depth. The seats will be packaged as 4 pieces per carton.

CBP rationale

The applicable subheading for the subject merchandise 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

N330566 February 6, 2023 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.71.0011 Jennifer Alvarado Lifetime Products Inc. Freeport Center Bldg. D-12Clearfield, UT 84016 RE: The tariff classification of seats from Taiwan. Dear Ms. Alvarado: In your letter dated January 30, 2023, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and product descriptions were provided. Item number 80992, identified as the “Lifetime Contemporary Padded Folding Chairs,” is a group of folding steel metal frame upholstered seats. Seating is provided for a single individual. The seats contain no armrests. The seat foundations, backrests, forward stretchers, rear stretchers, and the legs are affixed to grey powder-coated 1.34” x .75” in diameter metal tube rails; collectively, they comprise the frame of each seat. The metal frame extends from the legs, the seat foundation, and to the seat backrest. Further, the seat foundation and backrest are constructed in part of blow-molded high-density polyethylene (HDPE) and foam encased in ultraviolet (UV) materials. Plastic glides are located at the base of each leg. The dimensions of each seat are 33.7” in height, 19.7” in width, and 23” in depth. The seats will be packaged as 4 pieces per carton. The applicable subheading for the subject merchandise 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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