CLA-2-94:RR:NC:SP:233 R00582

Ms. Jamie Castellanos
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a desk chair from the United Kingdom.

Dear Ms. Castellanos:

In your letter dated July 16, 2004, you requested a tariff classification ruling.

The merchandise to be imported is identified as “Polo Desk Chair” Items #10023995, #10023996 and #10023997. The chair is made from injection-molded polypropylene and features an aluminum base and casters for mobility. A pneumatic lift allows the chair to be positioned at various heights. The seat swivels for added flexibility. You have submitted photographs and product information for our review.

The applicable subheading for the desk chair will be 9401.30.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats…whether or not convertible into beds, and parts thereof: Swivel seats with variable height adjustment: Other, Other.” The rate of duty will be free.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division