The tariff classification of chair parts from England.
Active· CBP ruling HQ 816159· Issued 1995-10-31
Ruling text
NY 816159
October 31, 1995
CLA-2-94:R:N2:233 816159
CATEGORY: Classification
TARIFF NO.: 9401.90.3500; 9401.90.5000
Mr. Ian Humphrey
Audience Systems Ltd.
Washington Road, West Wilts Trading Estate
Westbury, Wiltshire, BA13 4JP
England
RE: The tariff classification of chair parts from England.
Dear Mr. Humphrey:
In your letter dated October 17, 1995, you requested a tariff classification ruling.
The submitted material depicts the furniture items as plastic and metal parts of chairs. The plastic parts are not reinforced or laminated, they are produced by the blow moulding process and used to complete an indoor chair. Both the metal and plastic parts will be assembled onto the floor standing chairs in the United States.
The applicable subheading for the plastic chair parts will be 9401.90.3500, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Of rubber or plastics. The rate of duty will be 1.9 percent ad valorem. The applicable subheading for the metal chair parts will be 9401.90.5000, HTSUSA, which provides for: Seats (other than those of heading 9402), whether or not convertible into beds, and parts therefof: Parts Other, other. The rate of duty will be 3.2 percent ad valorem.
This ruling is being issued under the provisions of Section 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 212-466-5739.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division
Source: rulings.cbp.gov — ruling 816159, retrieved 2026-10-12T05:23:52Z, republished verbatim. This digest is informational; only CBP issues binding rulings.