The tariff classification of an outdoor folding chair from China.

N259160 December 5, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.79.0011 Brian G. Pearce Senior Manager Customs Compliance CVS/ Pharmacy 1 CVS Drive Mailcode 1049 Woonsocket, RI 02895 RE: The tariff classification of an outdoor folding chair from China. Dear Mr. Pearce: In your letter dated November 7, 2014 you requested a tariff classification ruling. Photographs were provided with your letter. Item number 990619 is described as the “Zero Gravity Mesh Chair.” The frame of the folding chair is made from tubular steel and has plastic protective parts to prevent the chair from being scratched and/or dented. The arms of the chair are made from plastic. The seat and backrest are made from textile fabric. This item is a lounge chair used for outdoor purposes. The applicable subheading for the Zero Gravity Mesh Chair will be 9401.79.0011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other: Other: Outdoor: With textile covered cushions or textile seating or backing material: Household.” 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