CLA-2-94:OT:RR:NC:N4:433
Adrian L. Boslopper
Air Tiger Express (USA) Inc.
Springfield Gardens, NY 11413
RE: The tariff classification of seats from China.
Dear Mr. Boslopper:
In your letter dated January 22, 2020, you requested a tariff classification ruling on behalf of Goffa International Corporation. In lieu of samples, illustrative literature and product descriptions were provided for review.
Product numbers D207780A, D207780B, D207780C, D207780D, D207780E, and D207780F collectively identified as the “Plush Animal Bean Bag Chairs,” are child seats whose dimensions approximate 19” in length, 26” in width, 18” in depth, and are constructed of textile shells filled with polystyrene foam beads.
A review of the merchandise concerned indicates that these articles are not toys principally designed for amusement. Rather, these products are designed and intended to be used as seats for small children or to be used as display items. As these articles provide no play or amusement value, classification in 9503 is precluded.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level.
The seats are composite goods comprised of different components (plastic, textile). Polystyrene foam beads conform to the shape of each seat and provide cushioning. Textile fabric forming the products seat base and backrest depict different animal colors and features. For example, the dolphin seat (D207780F) is blue and features three fins and a tail. The essential character of each seat as a whole is imparted by the textile component.
The applicable subheading for the subject merchandise will be 9401.80.6025, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Other: Other seats for children.” The rate of duty will be free.
TRADE REMEDY
Products of China classified under subheading 9401.80.6025, 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 9401.80.6025, 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