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The tariff classification of chair kits from Mexico.
Issued September 8, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R02487 (September 8, 2005)
Tariff classification
HTS codes: 9401.90.3500
Headings: 9401
Product description
The merchandise to be imported consists of chair kits. Each kit is composed of a plastic base made in Canada, a gaslift made in Taiwan, a cover made in China and plastic casters made in China. The kits will be sent to Mexico for packaging after which they will be imported into the United States. Each style kit contains the same components in various sizes.
CBP rationale
The applicable subheading for the chair kits will be 9401.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of rubber or plastics.
Full text
NY R02487 September 8, 2005 CLA-2-94:RR:NC:SP:233 R02487 CATEGORY: Classification TARIFF NO.: 9401.90.3500 Ms. Louise Nesbitt Northfield Metal Products 195 Bathurst St. Waterloo, Ontario N2J 3Z9 Canada RE: The tariff classification of chair kits from Mexico. Dear Ms. Nesbitt: In your letter dated August 24, 2005, you requested a tariff classification ruling. The merchandise to be imported consists of chair kits. Each kit is composed of a plastic base made in Canada, a gaslift made in Taiwan, a cover made in China and plastic casters made in China. The kits will be sent to Mexico for packaging after which they will be imported into the United States. Each style kit contains the same components in various sizes. The applicable subheading for the chair kits will be 9401.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of rubber or plastics.” The rate of duty will be Free. Regarding country of origin marking, the imported kit should be marked “Packaged in Mexico,” but the components must be marked with their respective countries of origin; base “Made in Canada,” gaslift “Taiwan,” cover and castors “Made in China.” 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
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The tariff classification of seat parts from China.
The tariff classification and country of origin of a "chair kit" from Canada.
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The tariff classification and marking of a "Leg Floor Gripper and Protector Fitting" from China.
The tariff classification of a magazine rack, softside cooler, drink tray and bracket for use on outdoor seating from China and Taiwan.
The tariff classification of a high chair tray toy from China.
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