United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY N003780 - NY R01704 > NY R01704

Previous Ruling Next Ruling
NY R01704

April 1, 2005

CLA-2-94:RR:NC:SP:233 R01704


TARIFF NO.: 9401.71.0010

Ms. Katy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of a Swivel Comfort Massaging Chair from China.

Dear Ms. Trotta:

In your letter dated March 28, 2005, you requested a tariff classification ruling.

The merchandise to be imported is a Swivel Comfort Massaging Chair, Model BMS21. The item is an upholstered swivel chair with a built-in massage mechanism. It has cushioned neck and arm rests, six reclining comfort positions and swivels 360 degrees. The chair requires two D batteries to operate. You have submitted a picture of the chair with your request.

The Swivel Comfort Massaging Chair is a composite good whose essential character is not clearly imparted by either the chair or the massage mechanism. General Rule of Interpretation (“GRI”) 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case the classification for the chair occurs last.

The applicable subheading for the Swivel Comfort Massaging Chair will be 9401.71.0010, HTS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered.” 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: