What is the CLASSIFICATION of a standard 90% polyester and 10% cotton textile fabric dentist seat manufactured in Switzerland and whose armrests, leg rest, footrest, backrest, and seat base are upholstered and affixed to an aluminum metal frame? The dentist seat frame encompasses the ability to rotate, recline, and elevate. The dentist seat does not incorporate dental appliances such as a cuspidor (spittoon), mouth rinser, or instruments for drilling or filling.
A. 9018.49.8080
B. 9401.30.8030
C. 9401.71.0031
D. 9402.10.0000
E. 9402.90.0020
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The Answer is: D
Citation: HTSUS 9402.10.0000, Chapter 94 Note 1(ij)
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