CLA-2-94:OT:RR:NC:N4:433
Steven Sze
Tom’s Toy International (HK) Ltd.
Concordia Plaza, Room 604-606
1 Science Museum Road
Hong Kong 00852
RE: The tariff classification of plush chairs from China.
Dear Mr. Sze:
In your letter dated January 11, 2016, you requested a tariff classification ruling.
The merchandise concerned is identified as PT 69472 (20”). A photo of two plush animals was submitted, with each animal having a lower body of a seat cushion and an upper body of a seatback. No information was provided concerning the 20” annotation. You state that the plush chairs are made of polyester with PP stuffing, and measure 1 meter by 1 meter (approximately 3.28-feet by 3.28 feet). No explanation was provided concerning the 1 meter by 1 meter annotations. These chairs are designed for kids.
The applicable subheading for the PT 69472 (20”) chairs, upon confirmation of use as furniture, will be 9401.80.6028, 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 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 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 [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division