CLA-2-94:OT:RR:NC:N4:433
Elvin R. Briones Jr.
Cost Plus Management Services, Inc.
1201 Marina Village Parkway
Alameda, CA 94501
RE: The tariff classification of a chair from China.
Dear Mr. Briones:
In your letter dated December 31, 2019, you requested a tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided for review.
Item 1, SKU 574153, the “Camden Dining Chairs, Set of 2,” is a pair of wooden chairs with a walnut finish. An interlacing woven 100% polyester strap is bound to the wooden frame forming the seat base and backrest. An adhesive label is located underneath the seat area with the phrase “Manufactured in China.”
You request classification of the item in subheading 9401.61.4011, Harmonized Tariff Schedule of the United States, (HTSUS). This office disagrees.
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. The ENs to Chapter 94 of the HTSUS, subheading 9401.61 and 9401.71 “Upholstered Seats,” state: “upholstered seats are those having a soft layer of, for example, wadding, tow, animal hair, cellular plastics or rubber, shaped (whether or not fixed) to the seat and covered with a material such as woven fabric, leather or sheeting of plastics. Also classified as upholstered seats are seats the upholstering materials of which are not covered or have only a white fabric cover which is itself intended to be covered (known as upholstered seats “in muslin”), seats which are presented with detachable seat or back cushions and which could not be used without such cushions, and seats with helical springs (for upholstery). On the other hand, the presence of horizontally-acting tension springs, designed to attach to the frame a steel wire lattice, taut woven fabric, etc., is not sufficient to cause the seats to be classified as upholstered. Similarly, seats covered directly with materials such as woven fabric, leather, sheeting of plastics, without the interposition of upholstering materials or springs, and seats to which a single woven fabric backed with a thin layer of cellular plastics has been applied, are not regarded as upholstered seats.”
The subject merchandise is not within the construct of the Chapter 94 ENs for subheading 9401.61 and 9401.71, HTSUS. The pair of dining chairs are not upholstered, classification in 9401.61.4011, HTSUS, is precluded.
The applicable subheading for the subject merchandise will be 9401.69.6011, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Chairs: Other: Other household.” The rate of duty will be free.
TRADE REMEDY
Products of China classified under subheading 9401.69.6011, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.04, in addition to subheading 9401.69.6011, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division