CLA-2-94:OT:RR:NC:N4:433
Gary Osbourne
Meridian Customs Brokers
1975 Linden Blvd.
Elmont, NY 11003
RE: The tariff classification of a seat from Italy.
Dear Mr. Osbourne:
In your letter dated November 21, 2022, you requested a binding tariff classification ruling on behalf of Maenne Wellness Partners LLC. In lieu of samples, illustrative literature and a product description were provided.
The “Maenne Type M – 2021 Multisensory Stimulation Chair,” is a wood frame unupholstered seat that incorporates a 4-post symmetrical wooden arch surround support structure, spa chaise lounge seat, removeable seat cushion, LED light diffuser, speakers, control console, and a power supply unit. Seating is provided for a single individual. The padded seat cushion is constructed of sheep wool, steel wool, and cotton. The seat contains no armrests. Positioned on each wooden arch and below the seat foundation are acoustic speakers. Documentation provided identifies the control console incorporating a microcomputer with a sound frequencies database, amplifier, and a preamplifier. The seat cushion and the wooden seat frame do not incorporate heating or massage elements. The overall dimensions approximate 142” in length, 231” in width, and 227” in height.
The applicable subheading for the subject merchandise will be 9401.69.6011 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 wooden frames: Other: Other: Chairs: Other: Other 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 the World Wide Web at https://hts.usitc.gov/current.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division