CLA-2-94:OT:RR:NC:N4:433
Shay O’Reilly
Trade compliance Manager
West Marine Products
500 Westridge Drive
Wastsonville, CA 95076
RE: The tariff classification of deck chairs from China.
Dear Mr. O’Reilly:
In your letter dated August 8, 2011, you requested a tariff classification ruling.
SKU # 9521832 is a West Marine Kingfish folding deck chair. The deck chair has a frame composed of 1-inch diameter stainless steel tubing, with an upholstered seat cushion, backrest, and arm pads. The foam cushions are backed by heavy duty marine grade vinyl, are contoured for enhanced comfort, and are water resistant. The chair measures 29 inches high by 26 wide by 14 inches deep, and weighs 29.26 pounds. It is stated that the chair is specially designed for use in a marine environment, and will be sold at West Marine stores, westmarine.com, and via wholesale distribution channels.
SKU # 9521840 is a West Marine Kingfish folding deck chair. The deck chair has a frame composed of 1-inch diameter aluminum tubing, with an upholstered seat cushion, backrest, and arm pads. The foam cushions are backed by heavy duty marine grade vinyl, are contoured for enhanced comfort, and are water resistant. The chair measures 29 inches high by 26 wide by 14 inches deep, and weighs 19.36 pounds. It is stated that the chair is specially designed for use in a marine environment, and will be sold at West Marine stores, westmarine.com, and via wholesale distribution channels.
The applicable subheading for the metal framed, upholstered folding deck chairs with padded arms, will be 9401.71.0031, 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: Upholstered: Other.” 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 (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division