CLA-2-94:OT:RR:NC:N5:433
Bob Battram
Emerald Home Furnishings
3025 Pioneer Way, East Tacoma, WA 98443
RE: The tariff classification of a seat from China.
Dear Mr. Battram:
In your letter dated March 7, 2024, you requested a tariff classification ruling. In lieu of samples, illustrative literature, and a product description were provided.
Item number U3077, the Pop-Up Sofa, is an upholstered seat constructed of a solid wood frame. The seat does not incorporate a mattress component and does not convert into a bed. The backrests, seat foundations, and armrests are comprised of pocket coil springs, foam, and fiber encased in 100% polyester textile. Seating is provided for one or more individuals. Based on the documentation provided, the seat can pop-up whereby creating seating space as an extended lounger. In the condition at the time of U.S. importation, 2 20 accent pillows are included with the seat. The seat dimensions approximate 86.6 in length, 37.8 in depth, and 34.2 in height. The seat will be made available in different colors and fabrics.
The applicable subheading for the subject merchandise will be 9401.61.6011, 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 wooden frames: Upholstered: Other: 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 9401.61.6011 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 9401.61.6011, 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