CLA-2-94:OT:RR:NC:N4:433
Kevin Kevonian
Legacy Commercial Holdings, Inc.
28939 Avenue Williams
Valencia, CA 91355
RE: The tariff classification of seats from China.
Dear Mr. Kevonian:
In your letter dated May 21, 2020, you requested a tariff classification ruling. We received product literature and pictures.
Item number 8257, the “Balboa,” is a polyurethane (PU) textile fabric, padded, upholstered, swivel, stool-seat having armrests and a backrest affixed to a metal frame for the seating of a single individual. The stool-seat is bar height, of which 26” in length exist from the floor to the seat base. A metal footrest is located at the base of the frame. The stool-seat dimensions are 22.5” in width, 19.5” in depth, 44” in height, and weighs 37 lbs. You state the seat fabric will be available in different PU fabric colors and the metal frame will be available in a powder coated finish or a brushed stainless steel finish. Product literature also states the stool-seat will be available in a counter height or a bar height.
Item number 8234, the “Atlantis,” is an armless, PU textile fabric, padded, upholstered, stool-seat affixed to a metal frame for the seating of a single individual. The stool-seat is bar height, of which 26” in length exist from the floor to the seat base. No backrest is present. The stool-seat base is the only upholstered component. A metal footrest is located at the base of the frame. The stool-seat dimensions are 17” in width, 17” in depth, 30” in height, and weighs 19 lbs. You state the stool-seat fabric will be available in different PU fabric colors and the metal frame will be available in a powder coated finish or a brushed stainless steel finish. Product literature also states the stool-seat will be available in a counter height or a bar height.
Item number 1393, the “Café Chair,” is an armless, PU textile fabric, padded, upholstered seat and backrest affixed to a metal frame for the seating of a single individual. The seat dimensions are 17” in width, 22” in depth, 34” in height, and weighs 36 lbs. The seat fabric will be available in different PU fabric colors.
You request classification of the subject merchandise in subheading 9401.71.0031, Harmonized Tariff Schedule of the United States, (HTSUS), and confirmation that the articles are not subject to China Section 301 duties. This office disagrees.
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level.
Subheading 9401.71.00, HTSUS, provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered.” At the eight-digit 9401.71.00, HTSUS, subheading level items 1, 2, and 3 are classified therein. The issue arises at the ten-digit subheading level as to whether or not the seats are of subheading 9401.71.0011, HTSUS, as “other household” seats, or of subheading 9401.71.0031, HTSUS, as “other” seats. The documentation provided specifically illustrates the moveable seats equipped inside of the living space of a private dwelling. The subheading for “Other household” is more specific; therefore, classification of items 1, 2, and 3 in subheading 9401.71.0031, HTSUS, is precluded.
The applicable subheading for the subject merchandise will be 9401.71.0011, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered: Other household.” The rate of duty will be free.
TRADE REMEDY
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9401.71.0011, HTSUS, unless specifically excluded, are subject to an 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 9401.71.0011, 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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, 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