CLA-2-94:OT:RR:NC:N4:433
Jacqueline Simpson, Import
JAV International
A Division of ITC Group
500 Ocean Avenue
East Rockaway, NY 11518
RE: The tariff classification of a cardboard chair from China.
Dear Ms. Simpson:
In your letter dated February 4, 2011, on behalf of M.Z. Berger & Co., Inc., you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
The merchandise at issue is a chair made entirely from corrugated cardboard. The chair is made up of three separate pieces of cardboard, and appears to be imported in a flat, disassembled state. Two pieces serve as the “legs” or base of the chair, and they are attached to the third piece that acts as the seatback and seat. The three components have pre-cut grooves that fit together, allowing the chair to be put together without the aid of tools. The chair will be assembled by the ultimate purchaser. When assembled the cardboard chair is capable of functioning as a seat for a full-sized adult.
The applicable subheading for the cardboard chair, will be 9401.80.6030, 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: Other; Other.” The rate of duty will be free.
In your submission you indicate that the country of origin for the cardboard chair will be China. However, the sample you provided included a label that said “Made in America”. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Accordingly, the cardboard chair to be imported from China must be marked appropriately and without confusion as to the country of origin, so that the ultimate purchaser can readily ascertain the origin of the good – see 19 CFR Part 134.
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 (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division