The tariff classification of an inflatable chair from
Active· CBP ruling HQ c87675· Issued 1998-05-26
Ruling text
PD C87675
May 26, 1998
CLA-2-94:CL:PD:CO:TEB:F01
CATEGORY: Classification
TARIFF NO.: 9401.80.4045
Alfred Li
Manager
Sofina Corporation
8350 Wingate Drive #916
Sarasota, FL 34238-5409
RE: The tariff classification of an inflatable chair from
China.
Dear Mr. Li:
In your letter dated May 6, 1998, you requested a tariff classification
ruling.
The furniture item consists of an inflatable chair. The chair is made of
polyvinyl chloride (PVC) and has a detached chrome plated metal frame. A
photograph and descriptive literature accompanied your letter. When the four
air chambers are fully inflated, the chair measures approximately 40" X 32" X
35". This chair does not have legs, is designed to be placed on the floor or
ground and is intended for both indoor and outdoor use.
The applicable subheading for the chair will be 9401.80.4045, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for other seats of
rubber or plastic; other. The duty rate will be 0.5 percent ad valorem.
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This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the
documents have already been filed without a copy, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
John M. Regan
Service Port Director
Cleveland, Ohio
Source: rulings.cbp.gov — ruling c87675, retrieved 2026-10-12T05:38:25Z, republished verbatim. This digest is informational; only CBP issues binding rulings.