CLA-2-94:OT:RR:NC:N4:433
Michael D. Mason
Import Compliance Manager
LTD Commodities LLC
2800 Lakeside Drive
Bannockburn, IL 60015
RE: The tariff classification of a trolley chair from China.
Dear Mr. Mason:
In your letter dated August 14, 2012, you requested a tariff classification ruling. Descriptive literature and photos were provided.
Item number TCH is described as a one trip trolley chair. The trolley chair has an aluminum frame, a sling like seat that attaches over the frame made from heavy duty nylon material, an adjustable sun awning providing shade, and is able to move on its two rear wheels. The item is capable of seating an individual or can be used as a dolly in the transporting of one’s belongings or purchased goods. The stated product benefits include: (1) roomy and comfortable bucket seat, (2) adjustable shade that adjusts to any angle according to requirement, (3) hopper with double-walled nylon construction, (4) rust-proof aluminum frame, (5) all terrain tires that won’t bog down in the sand, they work great in sand and loose gravel, and (6) when folded it needs only a small space in the trunk. Company provided information lists additional selling features, as the beach trolley and beach chair that gets all your stuff to where you are going and then becomes a comfortable seat with shade.
Upon review of the descriptive literature in comparison to the depicted photos above, we are not persuaded that the trolley chair is used predominately for the movement of goods. The chair is limited in overall space in which to place heavy objects such as an ice cooler or a sun umbrella, and the contents of the items placed on the chair will be removed upon reaching one’s destination for the ultimate use of seating and enjoying the outdoors. The chair with its all terrain tires can be used at the beach, at lakes, at camp sites, at various types of parks, and other outdoor settings. Consequently, the item is classified as a seat in heading 9401 of the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the folding, aluminum frame, trolley chair, will be 9401.79.0035, 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: Other: Other: Outdoor: Other: Other.” The rate of duty will be free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
The trolley chair may be subject to Antidumping Duties (AD) under the investigation for folding metal, tables and chairs from China, case number A-570-868. Written decisions regarding the scope of AD orders and Countervail Duties (CVD) are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division