United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY A84147 - NY A84223 > NY A84191

Previous Ruling Next Ruling
NY A84191





June 11, 1996

CLA-2-73:RR:NC:GI:115 A84191

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8585

Mr. Ronald P. Lassin
Trans-World Associates, Inc.
425 Stump Road
Montgomeryville, PA 18936

RE: The tariff classification of a swivel seat from Taiwan.

Dear Mr. Lassin:

In your letter dated May 22, 1996, you requested a tariff classification ruling.

The subject article is a swivel seat. It is in a circular shape, approximately 15" in diameter. The swivel seat can be used in an automobile or a chair to enable one to get out of a seat easier. It is made of steel, wood, sponge and polyester fabric.

The subject article is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article. Therefore, it shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the swivel seat will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 4.6% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Roger J. Silvestri
Director

Previous Ruling Next Ruling

See also: