CLA-2-94:OT:RR:NC:N4:433
Jeffery A. Pransky
A-Bos Limited
27 Imrie Street
Randolph, MA 02368
RE: The tariff classification of folding chair from China.
Dear Mr. Pransky:
In your letter dated October 19, 2010, you requested a tariff classification ruling.
Item # SS-014C is described as an outdoor folding chair. The chair is composed of a weather resistant powder-coated steel frame, with a singular cross bar between the front and rear leg. The seat and back panel are made of heavy duty blow molded High-density polyethylene (HDPE). The seat is designed to withstand the rigors of an outdoor environment, and has a contoured shape with a rear drain that allows for rainwater run-off. The back of the seat has a cut-out for ease of carrying. The foot caps are composed of polypropylene (PP). Its dimensions are stated at 18.5 inches wide by 23.6 inches deep by 34 inches high.
Other than described as for outdoor use, no details or numerical statistics were provided on the purchasing clients and their placement for this type of chair. It appears that the chair can be used for outdoor or indoor uses, such as lawn areas, event stadiums, expo centers, schools, meeting rooms, and the like. Many folding chairs of this nature are composed of metal frames with plastic seats and backs, and are used for both outdoor and indoor purposes. See New York Rulings: J88789 dated September 17, 2003; R00615 dated July 28, 2004; and R00565 dated July 19, 2004.
The applicable subheading for the metal framed, folding chair, will be 9401.79.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats….: Other seats with metal frames: Other: Other: 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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division