CLA-2-94:RR:NC:SP:233 M86144
Mr. John Yates
M & M Global Brands, Inc.
7930 Deering Ave.
Canoga Park, CA 91304
RE: The tariff classification of an “i-Command Chair” from China.
Dear Mr. Yates:
In your undated letter received by us on August 29, 2006, you requested a tariff classification ruling.
The merchandise under consideration is identified as an “i-Command Chair”. The “i-Command Chair” is a swivel executive chair with pneumatic height adjustment, equipped with two speakers, a hand held amplifier/control unit, and a side pouch for an iPod or other auxiliary device. The chair is composed of a steel frame upholstered with textile material and padding made of flame-retardant foam. The back of the chair is covered with an ergonomic mesh fabric. The chair base is made of 320mm nylon and features easy gliding heavy-duty casters. The armrest frames are made of steel and the armrests are made of polyurethane plastic. The speaker system consists of two flat panel speakers and a hand held amplifier/volume control. The speakers are placed in mesh pockets located inside the chair, which are attached to the top of the chair’s steel outer frame by hook and loop fasteners. The speakers are connected through the body of the chair to the control unit. A third wire is included to connect an iPod or MP3 player to the control unit. The control unit is powered by three AAA sized batteries. The speakers and control unit are made of plastic and use NXT technology, which allows for enhanced sound quality and a thin, flat size. The pouch that houses the control unit and auxiliary device is made of canvas with a clear plastic window, which allows the user to view the screen of an iPod and use the controls through the plastic. You have submitted detailed specifications for both the chair and the speakers, and detailed diagrams and photographs of the i-Command Chair with your request.
The applicable subheading for the “i-Command Chair” will be 9401.30.8010 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats, whether or not convertible into beds, and parts thereof: Swivel seats with variable height adjustment: Other, Household.” 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