CLA-2-94:OT:RR:NC:N4:433
Jennifer Alvarado
Lifetime Products Inc.
Freeport Center Bldg. D-12 Clearfield, UT 84016
RE: The tariff classification of a seat from China.
Dear Ms. Alvarado:
In your letter dated January 30, 2023, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided.
Item 80978, identified as the “Peakform Black Folding Vinyl Counter Stool,” is a folding metal frame upholstered seat. Seating is provided for a single individual. The seat contains no backrest or armrests. The seat foundation, forward stretcher, pair of rear stretchers, and the legs are affixed to black 22mm in diameter metal tube rails; collectively, they comprise the frame of the seat. The metal frame extends from the legs to the seat foundation. Further, the seat foundation is constructed of foam encased in vinyl materials. Plastic glides are located at the base of each leg. The seat dimensions are 12.9” in length, 12.9” in width, and 24.6” in height.
The applicable subheading for the subject merchandise will be 9401.71.0011, 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: Other seats, with metal frames: Upholstered: Other household.” 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 9401.71.0011, 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, 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division