CLA-2-83:OT:RR:NC:1:102
Erma Tarkington
Marisol International LLC
612 Hangar Lane, Suite 235
Nashville, TN 37217
RE: The tariff classification of chair cylinders from China.
Dear Ms. Tarkington:
In your letter dated January 5, 2015 you requested a tariff classification ruling.
The product under consideration is a steel pneumatic chair cylinder. The pressure cylinder is used in swivel chairs found in various settings, to include offices, classrooms, medical and industrial environments. The cylinder consists of a 50 millimeter bushing and an oval tube that allows the chair’s foot ring to rotate and have upward and downward movements, enabling height adjustment. Additional components included in the cylinder are pins, washers, pipes, O-rings, a spring ring, a piston and a control mechanism. The cylinders are available in three different lengths, 140mm, 200mm and 260mm. Four cylinders are used per each chair.
The applicable subheading for the pneumatic chair cylinder will be 8302.42.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles suitable for furniture; Of iron or steel; Pneumatic cylinders for lifting, lowering, dampening or counterbalancing. The rate of duty will be 3.9 percent ad valorem.
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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division