CLA-2-94:OT:RR:NC:N5:433
Doug Peck
Lodging by Liberty Inc. dba Charter Furniture
50 Industrial Park Road Siler City, NC 27344
RE: The tariff classification of a seat from China.
Dear Mr. Peck:
In your letter dated January 8, 2024, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided.
Item LER0500-4178-Oak, the “Rocking Chair,” is an upholstered seat affixed to a stainless steel metal frame. Seating is provided for a single individual. The seat foundation, backrest, and the armrests are constructed of polyurethane foam, Dacron fibers, and muslin fabric encased in custom order materials with self-welt seams. Incorporated into the foam is a wooden seat foundation deck that is mounted to the metal frame. Metal “H” shape stretchers are located on the left, right, and rear sides of the seat. Curved red oak wooden rails (rockers) finished in polyurethane are incorporated into the 4 metal frame leg posts. The overall dimensions approximate 28” in width, 31” in depth, and 35” in height of which 18” exists from the floor to the seat foundation.
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 subheadings 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.
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