Classification of imported goods - chairs in disassembled form - ...
Swivel chair components in disassembled form classified under heading 9401, sub-heading 94013000 for imports.
September 7, 2021
Case Laws Customs AAR
Classification of imported goods - chairs in disassembled form - There appears to be no doubt that the components of swivel seats/chairs proposed to imported are specifically designed for manufacture/assembly of goods described under the sub- heading 94013000 - it is concluded that heading 9401 is the appropriate classification for the components of swivel seats in disassembled state, the only possible entry at eight-digit level is 94019000. - AAR
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