CLA-2-94:OT:RR:NC:N5:433
Laura Rabinowitz
Greenberg Traurig LLP
One Vanderbilt Avenue New York, NY 10017
RE: The tariff classification of a seat from China.
Dear Ms. Rabinowitz:
In your letter dated June 18, 2024, you requested a binding tariff classification ruling on behalf of your client, Dorel Home Furnishings, Inc. In lieu of samples, illustrative literature, a product description, and manufacturing processes were provided.
The Cup Holder Sofa, models 002507009W, 002507209WE, and 002507809WE, are a series of upholstered and tufted sofa seats affixed to wooden frames. The seats do not incorporate a mattress component. Seating is provided for one or more individuals. The seat foundations and backrests are constructed of plywood and the seat legs are constructed of plastic; collectively, they comprise the frame of the seats. The seats contain no armrests. The seats are further constructed of elastic band webbing, steel wire springs, fabric, foam, and memory foam cushions encased in polyester and polyurethane materials. The seat foundations and backrest cushions are permanently affixed to the wooden frames and form a unitary whole; the cushions are not removeable. Integrated between the seat foundations and the seat backrest wooden frames are 4 metal hinges that allows the backrests to incline and decline. Further, integrated and located within the center backrest of each seat is a fold-down accent tray with 2 cup holders and USB ports. The dimensions of each seat approximate 71.6 in length, 35.4 in depth, and 31.9 in height.
The binding ruling request seeks classification of the subject merchandise in subheading 9401.61.6011, Harmonized Tariff Schedule of the United States, (HTSUS). We concur.
The applicable subheading for the subject merchandise will be 9401.61.6011, 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 on the World Wide Web 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 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