CLA-2-94:OT:RR:NC:N4:433
David Prata
Trade Compliance Analyst
OHL International
Mail Code 1049
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a chaise lounge from China.
Dear Mr. Prata:
In your letter dated September 21, 2015, on behalf of CVS Pharmacy, you requested a tariff classification ruling.
CVS item number 404525 is identified by you as the “Sling Lounge Chair.” The item is a folding chaise lounge designed for outdoor use. The chaise lounge has a steel frame and a Textilene® seat and back. Textilene® is made of polyester yarn coated with Polyvinyl Chloride (PVC), also known as PVC coated polyester. Textilene® is made into a synthetic fabric and is considered a textile material.
The applicable subheading for the Sling Lounge Chair, which can be used within one’s household or extended from one’s household to beaches, campgrounds and the like, will be 9401.79.0011, 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: Outdoor: With textile covered cushions or textile seating or backing material: 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 Neil H. Levy at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division