According to the information provided by the applicant and the present sample, the so-called "ultra lounge incl. Ottoman" is an inflatable lounge chair with a circular stool. The approx. 99 cm x 130 cm x 76 cm large product consists of welded film segments made of plastic, which, with the exception of the stand surfaces, are completely flocked with blue or gray shear dust. Both parts of the lounge set are equipped with a valve for inflating and deflating air. The armchair also has a recess on the seat that serves as a cup holder. Classification as furniture in Chapter 94 is out of the question, since such products are usually intended to be taken to different places (e.g. beach, campsites, etc.) and used there temporarily. The lounge set is packed in a printed cardboard box. Such products are classified under tariff law as "goods made of plastics other than those specified in TARIC codes 3926 1000 00 to 3926 9097 77".
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[1][1]. DEBTI42311/21-1#752485