The tariff classification of a Jump Seat and a Lounge Seat from China.
Active· CBP ruling HQ K87736· Issued 2004-07-13
Ruling text
NY K87736 July 14, 2004 CLA-2-94:RR:NC:SP:233 K87736 CATEGORY: Classification TARIFF NO.: 9401.80.4045 Mr. Terrance A. O’Neill Maersk Customs Services, Inc. 2999 Pacific Commerce Dr. Rancho Dominguez, CA 90221 RE: The tariff classification of a Jump Seat and a Lounge Seat from China. Dear Mr. O’Neill: In your letter dated July 1, 2004, on behalf of Global Accessories Inc., you requested a tariff classification ruling. The merchandise to be imported consists of seats for boats: Jump Seat Item No. 27112-60 and Lounge Seat Item No. 27111-60. The seats are composed of plastic frames with vinyl covered foam seats and backs. The essential character of the seats is imparted by the plastic components. You have submitted photographs and cost breakdowns of the seats for our review. The applicable subheading for the Jump Seat and the Lounge Seat will be 9401.80.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other: Other.” The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Source: rulings.cbp.gov — ruling K87736, retrieved 2026-10-12T05:52:04Z, republished verbatim. This digest is informational; only CBP issues binding rulings.