CLA-2-94:OT:RR:NC:N4:433
Bernadette Purcell
Senior Trade Facilitation Analyst
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of a chair with an attached bag from China.
Dear Ms. Purcell:
In your letter dated May 17, 2011, you requested a tariff classification ruling.
An illustrative photo describes this item as the rest-n-roll chair. The chair is composed of 59% metal, 27% plastic and 14% polyester. Photos indicate that the chair has a sturdy molded plastic seat with a backrest made of polyester material, and a frame made of metal. The seat flips down when one needs to rest. The handle is extendable and the two back legs have wheels attached to them. It has a weight-load capacity of 330 pounds. Attached to the chair is a large multipurpose storage bag, of which a small portion of the bag is insulated.
It is suggested by you that the item is a cart, in that it contains a large multipurpose storage bag. Based on observation of the photos, the name given to the item, and the physical attributes both in design and in the chair’s ability to hold up to 330 pounds, we find that this item is similar to a metal framed folding chair. Accordingly, the item is classifiable under heading 9401, of the Harmonized Tariff Schedule of the United States (HTSUS) – the provision for seats.
The applicable subheading for the rest-n-roll chair, with a metal frame, will be 9401.79.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats with metal frames: Other: 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 (rest-n-roll chair that is similar to a metal folding chair) 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://addcvd.cbp.gov/
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