CLA-2-94:OT:RR:NC:N5:433
Alyson Schroer
The Scarbrough Group
7280 NW 87th Terrace, Suite 300 Kansas City, MO 64153
RE: The tariff classification of seat components from China.
Dear Ms. Schroer:
In your letter dated October 31, 2023, you request a binding tariff classification ruling on behalf of Concentric International. In lieu of samples, illustrative literature and a product description were provided.
Model 550000YEJD, identified as the “JD 3-Piece Replacement Cushions,” are unassembled seat components. The seat components include a seat foundation, upper backrest, and a lower backrest that incorporates U-channel armrests. The seat components material construction are vinyl, foam, nylon, plastic, and steel plate inserts. The information provided identifies the materials as durable and wear resistant, heavy duty, and containing ultraviolet (UV) inhibitors for the protection against sunlight exposure. Further, the 3-piece replacement cushions will be mounted to the seat frames of specific models of John Deere agriculture and horticulture equipment and machinery that are used in the transport of farming and forestry materials (tractors, combines, cotton pickers, cotton strippers, forage harvesters, and sprayers). The overall dimensions approximate 24” in width, 20” in depth, and 14.375” in height.
The binding ruling request seeks classification in subheading 9401.20.0000, Harmonized Tariff Schedule of the United States (HTSUS). Additionally, the request seeks consideration of whether the subject merchandise qualifies for duty-free treatment under the Agricultural Use Provisions of Chapter 98, subheading 9817.00.60, HTSUS.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level.
The ENs to Chapter 94 of the HTSUS, for “Parts,” states: “This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.”
Further, Chapter 94, Legal Note 2 provides: “The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.” The restriction on “furniture” being floor or ground standing does not apply to (parts) of furniture.
In view of the facts, the replacement seat cushion component parts are dedicated articles identifiable by a specific shape or specific feature as being designed solely or principally for agriculture and horticulture machinery and equipment in-so-much as they are integral, constituent or component parts. The replacement seat cushions are joined or connected to agriculture and horticulture machinery and equipment seat frames. Absent the replacement seat cushions, the seat frame substructure will lose its identity, structure, support, and functionality.
The ENs to Chapter 94, Heading 9401 of the HTSUS, for “Parts,” states: “The heading also covers identifiable parts of chairs or other seats, such as backs, bottoms and arm-rests (whether or not upholstered with straw or cane, stuffed or sprung), seat or backrest covers for permanent attachment to a seat, and spiral springs assembled for seat upholstery.
Separately presented cushions and mattresses, sprung, stuffed or internally fitted with any material or of cellular rubber or plastics whether or not covered, are excluded (heading 94.04) even if they are clearly specialized as parts of upholstered seats (e.g., settees, couches, sofas). When these articles are combined with other parts of seats, however, they remain classified in this heading. They also remain in this heading when presented with the seats of which they form part.”
In view of the facts, although the subject merchandise is imported separately, the components are combined with other parts of seats (steel plate inserts) and is therefore within the construct of the ENs to Chapter 94, Heading 9401, Harmonized Tariff Schedule (HTS) for parts.
The “JD 3-Piece Replacement Cushion” is a composite good comprised of different materials (plastic, metal) and different components (seat foundation, backrest, armrests). The plastic and metal materials are adapted one to the other, are mutually complementary, and together they form a unitary whole. The metal plate inserts affixed to the plastic foam allows for the mounting of each cushion to the frames of agriculture and horticulture machinery and equipment, not motor vehicles. The plastic foam surface areas are identifiable parts of seats, specifically, a seat foundation, backrest, and U-channel armrests. The agriculture and horticulture machine and equipment operator will be seating on the plastic cushions. The plastic material is the indispensable attribute that strongly marks or serves to distinguish the structure, core or condition of the article. The “JD 3-Piece Replacement Cushions” essential character, as a whole, is imparted by the plastic materials.
The applicable subheading for the subject merchandise will be 9401.99.3580, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of rubber or plastics: Other.” 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 9401.99.3580, 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 9401.99.3580, 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.
Agriculture/Horticulture:
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a ruling regarding the applicability of HTS 9817.00.60, as it may be impacted by a court case currently pending in the Court of International Trade. See Northern Tool & Equipment Co. v. United States, Ct. No. 22-00197.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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