CLA-2-94:OT:RR:NC:N5:433
Douglas Lipski
IKEA Purchasing
2200 Renaissance Blvd., Suite 400 King of Prussia, PA 19406
RE: The tariff classification of a seat and seat components from China.
Dear Mr. Lipski:
In your letter dated December 12, 2023, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided.
The “Stockholm Cushion with Rattan Frame,” is a functional seat comprised of a natural rattan frame component (item 00586181), and a seat foundation with an accompanying backrest cushion component (item 10586190). The individual seat components are not permanently affixed and do not form a unitary whole. Seating is provided for a single individual. The seat frame is constructed of rattan rails and posts affixed one to the other. The seat foundation is constructed of a pocket spring core, foam, pine, plywood, elastic webbing, and cardboard encased in 100% polyester textile fabric. The seat foundation dimensions approximate 29.1” in length, 25.2” in width, and 13” in height. The seat backrest cushion is constructed of foam encased in 100% polyester textile fabric. The seat backrest cushion dimensions approximate 23.6” in length, 5.9” in depth, and 13.8” in height.
Documentation provided states, at the time of U.S. importation, the complete seat may be imported as 1 unit. Alternatively, the seat frame (item 00586181) and the seat foundation with accompanying backrest cushion (item 10586190) will be imported separately.
The ruling request seeks classification of the complete article in subheading 9401.53.0000 Harmonized Tariff Schedule of the United States (HTSUS). Further, when imported separately, the request seeks classification of the seat frame component in subheading 9401.99.2540 HTSUS, and the seat foundation with accompanying backrest in subheading 9401.99.9081 HTSUS.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level.
The General ENs to Chapter 94 of the Harmonized Tariff Schedule (HTS), states: “Articles of furniture presented disassembled or unassembled are to be treated as assembled articles of furniture, provided the parts are presented together.”
The ENs to Chapter 94 of the HTS, “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, the ENs to Chapter 94, Heading 9401 of the HTS, 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.”
The concave and convex rails and the perpendicular and parallel posts of the rattan frame are designed solely for the seat wherein they are integral, constituent or component parts. The rattan frame will provide the seat with structure, support, and functionality. Additionally, the seat foundation and the accompanying backrest cushion are identifiable parts of a seat (back, bottom). Further, the seat foundation is combined with other parts of seats (plywood, textiles, foam, pocket spring core, elastic webbing).
In view of the facts, when presented separately, the rattan frame and the seat foundation foam cushion with the accompanying backrest foam cushion are dedicated parts of the seat and are not more specifically provided for elsewhere in the tariff schedule.
The applicable subheading for the complete seat will be 9401.53.0000 HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Seats of cane, osier, bamboo or similar materials: Of rattan.” The rate of duty will be free.
The applicable subheading for the rattan frame (item 00586181), when imported separately, will be 9401.99.2540 HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of cane, osier, bamboo or similar materials: Of rattan.” The rate of duty will be free.
The applicable subheading for the seat foundation cushion with the accompanying backrest cushion (item 10586190), when imported separately, 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 subheadings 9401.53.0000 and 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 subheadings 9401.53.0000 and 9401.99.3580, HTSUS, listed above. Further, products of China classified under subheading 9401.99.2540, HTSUS, unless specifically excluded is subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9401.99.2540, 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