CLA-2-94:OT:RR:NC:N5:433
Albert Saldana
Mattel, Inc.
333 Continental Blvd. El Segundo, CA 90245
RE: The tariff classification of a seat from China.
Dear Mr. Saldana:
In your letter dated November 7, 2023, you request a binding tariff classification ruling. In lieu of samples, illustrative literature, and a product description were provided.
Item HTW90, the “Fisher Price Laugh & Learn Smart Stages Chair,” is a plastic frame child seat constructed of molded polypropylene (PP) and acrylonitrile butadiene styrene (ABS). The plastic is not reinforced or laminated. The seat contains no safety restraint harness and is for children 12 months in age and older who can sit in an upright position unassisted. Further, the seat is unupholstered, contains no removeable cushions, padding, or wheeled casters. A storage compartment is incorporated into the seat foundation for the placement of objects. Seating is provided for a single individual. Product literature identifies 120+ songs, sounds, tunes, phrases, and states, “Sit down, stand up, sit down-repeat forever. This right-sized chair feels like it was made just for littles, because it was! They’ll love having their own relaxing spot at the end of a long day, just like you.” The seat foundation and armrests incorporates interactive light and sound non-seat components. The seat dimensions approximate 16.14” in length, 16.92” in width, and a maximum weight capacity of 55 lbs. The seat will be imported as a complete unit with all hardware included for assembly.
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 Harmonized Tariff Schedule of the United States (HTSUS), for “Furniture” states: “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 of the HTSUS, states: “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” as exemplars for seats classified in heading 9401, HTSUS.
Further, “Seats of this heading may incorporate complementary non-seat components, for example, toy components, a vibration function, music or sound players, as well as lighting features.”
A review of the facts finds the subject merchandise is within the construct of the ENs to Chapter 94 Harmonized Tariff Schedule (HTS) for furniture as well as the ENs to heading 9401 HTS for seats. The “Fisher Price Laugh & Learn Smart Stages Chair” is a moveable article constructed for placing on the floor or ground, it equips a private dwelling, and is a children’s seat. Additionally, the sound and lights are the complementary non-seat toy components. Further, product information does not identify the raw plastic as mixed, embedded, impregnated, reinforced with additional materials, coated or laminated.
The applicable subheading for the subject merchandise will be 9401.80.4046, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other: Other: 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 9401.80.4046, 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 9401.80.4046, 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.
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