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 > 1998 NY Rulings > NY C82016 - NY C82066 > NY C82065

Previous Ruling Next Ruling
NY C82065





December 22, 1997

CLA-2-94:CL:PD:CO:TEB:F01

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0015 and 9401.79.0035

Rosy Curbelo
Almacenes Pitusa
Call Box 839
Hato Rey Station
San Juan, P.R. 00919-0839

RE: The tariff classification of folding chairs from China.

Dear Ms. Curbelo:

In your letter dated November 24, 1997, you requested a tariff classification ruling.

The furniture items consist of four styles of folding chairs. Model #W-50-B-8789, the folding strap chair is constructed of a metal frame with vinyl straps forming the seat and back portions.
Illustrative literature describes Model #W-50-B-9403 as a high back sand chair, Model #W-50-B-2163 as a fabric sand lounge chair with adjustable positions, and Model #W-50-B-2102 as a steel folding padded chair. Each of these three styles has a metal frame and a fabric seat and back section. All four chairs are lightweight and portable, seat one and are designed to be placed on the floor or ground.

The applicable subheading for the strap chair will be 9401.79.0035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats with metal frames; outdoor; other. The duty rate will be 1.6 percent ad valorem. The applicable subheading for the three metal framed fabric chairs will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other seats with metal frames; outdoor; with textile covered cushions or textile seating or backing material; other. The duty rate will be 1.6 percent ad valorem.

This ruling is being issued under the provisions of Section 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 already been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John M. Regan
Service Port Director

Previous Ruling Next Ruling

See also: