CLA-2-94:OT:RR:NC:N4:433
Kevin Kevonian
Armen Living
28939 Avenue Williams
Valencia, CA 91355
RE: The tariff classification of a seat from China.
Dear Mr. Kevonian:
In your letter dated August 4, 2020, you requested a tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided.
Item number SBPC30, the “Stool Seat,” is a swivel stool-seat upholstered with polyurethane (PU) textile fabric. The armrests, backrest, and the seat base are affixed to a metal frame and provides for the seating of a single individual. The stool-seat is bar height, of which 27” in length exist from the floor to the seat base. The upholstered components include the seat base and only a portion of the backrest. A metal footrest is located at the base of the frame. The stool-seat dimensions are 22” in width, 24” in depth, 42” in height, and weighs 34 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. Illustrations depict the stool-seat equipped inside of a restaurant along with a product description that states the stool-seat will be available in a counter height or a bar height.
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.
For the purposes of Chapter 94, HTSUS, the term “furniture” means: Any “moveable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals dentists’ surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for the purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.,) for use in gardens, squares, promenades, etc., are also included in this category.
The ENs to Chapter 94, heading 9401 include: lounge chairs, arm-chairs, folding chairs, desk chairs, infants’ high chairs and children’s seats designed to be hung on the back of other seats (including vehicle seats), grandfather chairs, benches, couches (including those with electrical heating, settees, sofas, ottomans and the like, stools (such as piano stools, draughts men’s stools, typists’ stools, and dual purpose stool-steps), seats which incorporate a sound system and are suitable for use with video game consoles and machines, television or satellite receivers, as well as with DVD, music CD, MP3 or video cassette players under the list of exemplars for seats classified in heading 9401, HTSUS.
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 the subject merchandise is classified therein. The issue arises at the ten-digit subheading level as to whether or not the seat is of subheading 9401.71.0011, HTSUS, as “other household” seats, or of subheading 9401.71.0031, HTSUS, as “other” seats. A search of online resources and product details do not identify the seat as intended for use at a beach, campground, lakefront or for outdoor recreation. Additionally, a search of online resources and product details identify the seat for retail sale as part of the Armen Living Saturn Collection for modern households and further illustrate the seat equipped inside of the living space of a private dwelling. The subheading for “Other household” is more specific; therefore, classification of the subject merchandise 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