CLA-2-94:OT:RR:NC:N4:433
Breena L. Bakey
Flexsteel Industries, Inc.
385 Bell Street
Dubuque, Iowa 52001
RE: The tariff classification of seats from China.
Dear Ms. Bakey:
In your letter dated January 23, 2020, you requested a tariff classification ruling and confirmation that the articles are not subject to China Section 301 duties. In lieu of samples, illustrative literature and product descriptions were provided for review.
Item number 20080010089, “the Bar Stool,” is an armless, gray textile fabric, padded, upholstered stool-seat and backrest affixed to a wood frame for the seating of a single individual. The seat dimensions are 18” in width, 23.75” in depth, and 40.50” in height.
Item number 20080020089, “the Counter Stool,” is an armless, black textile fabric, padded, upholstered stool-seat and backrest affixed to a wood frame for the seating of a single individual. The seat dimensions are 18” in width, 23.75” in depth, and 40.50” in height.
Item number CS41219, “the Upholstered Counter Stool,” is an armless, padded, upholstered stool-seat and backrest affixed to a wood frame for the seating of a single individual. The seat dimensions are 19” in width, 22” in depth, and 30” in height. The seat fabric will be available in textile, vinyl, and leather.
You state each item is classified in subheading 9401.61.4011, Harmonized Tariff Schedule of the United States, (HTSUS).
The applicable subheading for each item will be 9401.61.4011, 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: Upholstered: Chairs: Other: Other household.” The rate of duty will be free.
TRADE REMEDY
Products of China classified under subheading 9401.61.4011, 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 9401.61.4011, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
With regard to your request for an exclusion from the additional duties pursuant to Section XXII, Chapter 99, Subchapter III U.S. Note 20, HTSUS, we note the exclusions annotated in the December 17, 2019 Federal Register are available for any product that meets the description in the Annex, regardless of whether the importer filed an exclusion request. Section XXII, Chapter 99, Subchapter III U.S. Note 20(oo) and Annex Enumeration (38), HTSUS, states:
(oo) The U.S. Trade Representative determined to establish a process by which particular
products classified in heading 9903.88.03 and provided for in U.S. notes 20(e) and 20(f) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.03, and by which particular products classified in heading 9903.88.04 and provided for in U.S. note 20(g) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.04. Pursuant to the product exclusion process, the U.S. Trade Representative has determined that the additional duties provided for in heading 9903.88.03 or in heading 9903.88.04 shall not apply to the following particular products, which are provided for in the enumerated statistical reporting number: (38) Upholstered dining chairs, with a wooden frame, other than of teak (described in statistical reporting number 9401.61.4011).
Based on the pertinent facts, items 20080010089, 20080020089, and CS41219 are accurately described and are afforded the exclusion under 9903.88.36, HTSUS. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.36, in addition to subheading 9401.61.4011, HTSUS, listed above.
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