CLA-2-94:OT:RR:NC:N1:135

Ms. Tania Balog
Ranko Balog Co.
P.O. Box 92916
Los Angeles, CA 90009

RE: The tariff classification of a barber chair from China

Dear Ms. Balog:

In your letter dated August 13, 2018, on behalf of Make-Up-Designory, you requested a tariff classification ruling. Additional information was provided via email on August 29 and 30, 2018.

The product at issue is a swivel barber chair (Item# HL-31823-E) having a head rest, two arm rests and a foot rest. The chair can lift up and down with a foot pedal on the back of the chair and can recline back.

The applicable subheading for the barber chair will be 9402.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: Dentists', barbers' or similar chairs and parts thereof.” The general 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 https://hts.usitc.gov/current.

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 Fei Chen at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division