The tariff classification of a “seat suspension chassie” from Vietnam.

N256949 October 3, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.90.8041 Tony James-Patrik Johansson ScamCon Invest AB Ekuddsv 34 G Ekero, Sweden 17834 RE: The tariff classification of a “seat suspension chassie” from Vietnam. Dear Mr. Johansson: In your letter dated September 5, 2014, you requested a tariff classification ruling. Diagrams were provided. This product is described as a “seat suspension chassie” for use on small leisure boats. The product will be mounted to the deck of a boat onto which an actual seat will be placed, and with its integrated and adjustable suspension damper will absorb much of the intense G-force that occurs between waves and rough seas. Company provided information, indicates that the product is made of aluminum, stainless steel and plastic bushings of polyamide-6, and that the final product will be powder coated. You state that the product is made in Vietnam. Note, if you choose to manufacture the “seat suspension chassie” in China it may be subject to antidumping duties and countervailing duties, as aluminum extrusions from the People’s Republic of China are subject to both types of duties. The applicable subheading for the “seat suspension chassie” will be 9403.90.8041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Other: Of metal: Other.” The 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 http://www.usitc.gov/tata/hts/. 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 Neil H. Levy at E-mail Address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division