CLA-2-94:OT:RR:NC:N4:433
Doug Peck
Lodging by Liberty Inc. dba
Charter Furniture
206 E. Frazier Avenue
Liberty, North Carolina 27298-8289
RE: The tariff classification of a seat from China.
Dear Mr. Peck:
In your letter dated April 18, 2022, you requested binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided.
Item number 0800-350-HMP-CS, the “Desk Arm Chair,” is a manual gas lift, variable height adjustment, tilting and locking textile fabric upholstered swivel seat. The seat foundation, backrest, and armrests are constructed of a wood frame affixed to a polished aluminum metal 5-prong base with five wheeled 2” casters. Seating is provided for a single individual. The overall dimensions are 25” in width, 26” in depth, and 33”-37” in height of which 17”-21” exists from the floor to the seat foundation. The chair is packaged unassembled and contain all hardware required for assembly.
The Harmonized Commodity Description and Coding System Explanatory Notes
(“ENs”) constitute the official interpretation of the Harmonized System at the international level.
Swivel seats of wood with variable height adjustment are chairs having seats that can revolve and, in some cases, tilt. For swivel seats with a back, the back may tilt independently of the seat. Most of the area of the seat, and also of the back, if applicable, should be of wood. The seat is raised or lowered with a hydraulic/gas cylinder or screw. They may or may not have wheels.
The subject merchandise is within the construct of the Chapter 94 subheading EN for subheading 9401.31, HTS.
The applicable subheading for the subject merchandise will be 9401.31.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Swivel seats with variable height adjustment: Of wood.” The rate of duty will be free.
Section 301 Trade Remedy:
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9401.31.0000, 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., 9903.88.03, in addition to subheading 9401.31.0000, 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, including information on exclusions and their effective dates, 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