CLA-2-94:OT:RR:NC:N5:433
Lan Cao
C&C Customs Brokerage Inc.
4415 W 145th St. Lawndale, CA 90260
RE: The tariff classification of a hunting platform and hunting stands from China.
Dear Mr. Cao:
In your letter dated October 11, 2024, you request a binding tariff classification ruling on behalf of Feradyne Outdoors LLC. In lieu of samples, technical and illustrative literature, and product descriptions were provided for review.
Item 1, the “Rhino Tree Stand RTT-502,” is an outdoor steel metal hunting stand with a mesh platform base that is used by hunters and archers. A 6-rung ladder is affixed to the stand, no seat is present. The stand will be imported unassembled, after assembly the platform dimensions will approximate 59.76” in length, 59.76” in width, 84.06” in height (ground to platform), and will have a weight capacity of 500 lbs.
Item 2, the “Rhino Tree Stand RTL-102,” is an outdoor steel metal seat affixed to an 11-rung ladder stand that is used by hunters and archers. The seating component approximates 19.45” in width and 11.77” in depth. The overall dimension of the stand approximates 16’ in height, 25.3” in width, and 40.6” in depth. The stand will provide outdoor seating for a single individual and will have a weight capacity of 300 lbs. Affixed at the top of the stand will be a metal mesh foot platform and a metal mesh seat platform. The metal mesh seat platform will contain armrests but no backrest. Further, a steel metal shooting rail surround is mounted to the seat armrests. The stand contains a metal post that will mount to the trunk of a tree for stability. This stand will have a removeable closed cell padded foam seat cushion constructed of ethylene-vinyl acetate (EVA) enclosed in textile fabric.
Item 3, the “Rhino Tree Stand RTL-052,” is an outdoor steel metal seat affixed to an 11-rung ladder stand that is used by hunters and archers. The seating component approximates 19.45” in width and 11.77” in depth. The overall dimension of the stand approximates 15’3” in height, 20.6” in width, and 40.6” in depth. The stand will provide outdoor seating for a single individual and will have a weight capacity of 300 lbs. Affixed at the top of the stand will be a metal mesh foot platform and a metal mesh seat platform. The metal mesh seat platform will contain no armrests and no backrest. The stand contains a metal post that will mount to the trunk of a tree for stability. This stand will not have a seat cushion, textile seating, or backing material.
Items 1 thru 3 will be imported unassembled, sold individually at retail sale, and each will include all hardware required for assembly.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the official interpretation of the Harmonized System at the international level.
Heading 7326, HTSUS, is a residual or basket provision which covers a wide range of iron or steel articles that are not more specifically provided for elsewhere/in any other heading in the HTSUS. The Explanatory Notes for 73.26 states, “This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature.” An article of iron or steel would be classified in heading 7326 if it was determined that the item is not more specifically provided for in any other heading of the tariff.
NY N132421 dated December 1, 2010, regarding the classification for an aluminum subassembly that is used as a standing platform portion of a suspended structure used for hunting recreational purposes under heading 7616, Harmonized Tariff Schedule of the United States (HTSUS), as an other article of aluminum is noted.
Since item 1 is described as a steel ladder hunting stand with a platform base, no seat is present, is not more specifically provided for under heading 9403, or any other heading of the tariff, item 1 would be classified under heading 7326, HTSUS, because the hunting stand is made of steel and is not more specifically provided for under another heading of the tariff.
The applicable subheading for item 1 will be 7326.90.8688, HTSUS, which provides for “Other articles of iron or steel; Other…Other.” The rate of duty will be 2.9 percent ad valorem.
The applicable subheading for item 2 will be 9401.79.0015, 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: Other: Other: Outdoor: With textile covered cushions or textile seating or backing material: Other.” The rate of duty will be free.
The applicable subheading for item 3 will be 9401.79.0035, 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: Other: Other: Outdoor: Other: Other.” The rate of duty will be free.
Section 301 Trade Remedy:
Products of China classified under subheading 7326.90.8688, 9401.79.0015 and 9401.79.0035, HTSUS, unless specifically excluded, are subject to the 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 7326.90.8688, HTSUS, listed above. Further, at the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.04, in addition to subheadings 9401.79.0015 and 9401.79.0035, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
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 Section 301 trade remedy, 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 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