CLA-2-94:RR:NC:SP:233 J81812

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979

RE: The tariff classification of lifts for chairs from South Korea.

Dear Mr. Kavanaugh:

In your letter dated February 20, 2003, on behalf of Collier Keyworth, you requested a tariff classification ruling.

The merchandise to be imported consists of gas lifts or mechanical lifts for chairs, which allow the user to raise or lower the chair seat. They are usually found on office chairs. You have submitted samples of five lifts as follows:

N70166 – Gas lift N70344 – Gas lift N70145 – Mechanical lift-spring N70300 – Gas lift – non rotating N70043 – Gas cylinder only – without column cover

The applicable subheading for the lifts for chairs will be 9401.90.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: 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