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 > 1999 NY Rulings > NY E86410 - NY E86491 > NY E86455

Previous Ruling Next Ruling
NY E86455





September 3, 1999

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.80.6010, 9401.90.5000

Mark Neumann
ASG USA
4955 West 145th Street
Hawthorne, CA 90250

RE: The tariff classification of an ottoman from China. Dear Mr. Neumann:

In your letter dated August 19, 1999, on behalf of Forbes International Marketing, you requested a tariff classification ruling.

The first furniture item consists of a fabric stool/ottoman. Drawings of the ottoman accompanied your letter and indicate this ottoman will measure 12” in height and have a circumference of 48½”. The external fabric is 100% brushed cotton corduroy and the ottoman will be stuffed internally with polystyrene balls and has a weighted base of washed granular sand. This item will be imported completely finished and is designed to be placed on the floor or ground. The second item is the cut and fully sewn fabric for the ottoman which will be imported in an unfinished condition and then stuffed or filled after importation.

The applicable subheading for ottoman will be 9401.80.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for seats (other than those of heading 9402), whether or not convertible into beds; other seats; household. The duty rate will be free. The applicable subheading for the assembled ottoman fabric shell will be HTS 9401.90.5000, which provides for parts of seats; other. The duty rate will be free.

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: