CLA-2-94:OT:RR:NC:N4:433
Zach A. Zimmer
Product Manager
CRI 2000, L.P.
2245 San Diego Avenue, Suite 121
San Diego, CA 92110
RE: The tariff classification of a beach style lounger from China.
Dear Mr. Zimmer:
In your letter dated June 12, 2013, you requested a tariff classification ruling. Photos were provided.
The item is described as a beach style lounger. The leg portion of the lounger consists of polyester fabric on top and bottom with PE foam on the inside, while the backrest consists of a steel frame partially covered in upholstered polyester fabric. The item has no legs. Photos depict the use of the lounger for beach and lawn activities. This item can be folded and carried with an attached should strap.
The applicable subheading for the beach style lounger will be 9401.71.0031, 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: Upholstered: 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division