R04187 R0 Ruling Active

The tariff classification of a collapsible kids lawn chair from China.

Issued June 19, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9401.79.0015

Headings: 9401

Product description

The item under consideration is a collapsible kids lawn chair, style number 26A7K. The chair is constructed of a metal frame with a 600D polyester seat and back. It has a built in umbrella and collapses into a carry pouch.

CBP rationale

The applicable subheading for the collapsible kids lawn chair will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, Outdoor: With textile covered cushions or textile seating or backing material: Other.

Full text

NY R04187 June 19, 2006 CLA-2-94:RR:NC:SP:233 R04187 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Ms. Marsha McCabe MidWest Quality Glove 835 Industrial Road Chillicothe, MO 64601 RE: The tariff classification of a collapsible kids lawn chair from China. Dear Ms. McCabe: In your letter dated June 13, 2006, you requested a tariff classification ruling. The item under consideration is a collapsible kids lawn chair, style number 26A7K. The chair is constructed of a metal frame with a 600D polyester seat and back. It has a built in umbrella and collapses into a carry pouch. The applicable subheading for the collapsible kids lawn chair will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Other seats, with metal frames: 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 http://www.usitc.gov/tata/hts/. 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

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