CLA-2-94:OT:RR:NC:N4:433
Cheryl Vandergraff
Exemplis LLC.
6280 Artesia Boulevard
Buena Park, CA 90620
RE: The tariff classification of seat components from China.
Dear Ms. Vandergraff:
In your letter dated August 22, 2019, you requested a tariff classification ruling. Illustrative literature and samples were provided for review.
Item 1, the “wooden base,” is a raw unstained, unsealed seat base constructed of plies of laminated Eucalyptus wood veneer panels that have been glued together, steam pressed, drilled, rough edge cut, shaped, and edge sanded. The wooden base will later be incorporated onto a finished chair.
Item 2, the “wooden backrest,” is a finished sealed seat backrest constructed of plies of laminated Eucalyptus wood veneer panels that have been glued together, steam pressed, drilled, rough edge cut, shaped, edge sanded, and varnished. The wooden backrest will later be incorporated onto a finished chair.
Item 3, the “wooden backrest,” is a finished sealed seat backrest constructed of plies of laminated Eucalyptus wood veneer panels that have been glued together, steam pressed, drilled, rough edge cut, shaped, edge sanded, varnished, and stained. The wooden backrest will later be incorporated onto a finished chair.
You propose classification of the subject merchandise in subheading 9401.90.1500, Harmonized Tariff Schedule of the United States. This office disagrees.
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. The ENs to Chapter 94 of the HTSUS, “Parts,” state: “This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.”
This office is of the opinion that the subject merchandise are dedicated parts of an incomplete and unfinished chair, and are not more specifically provided for elsewhere in the tariff schedule. See Headquarters ruling H265042 dated July 18, 2016.
For tariff purposes, the term bent-wood, means solid wood made pliable. Bent-wood is wood that is brought to a curved shape by bending it while made pliable with moist heat or other agency, and then set by cooling or drying, with or without special finishing. As used in this context, bent-wood does not include bent or molded plywood, or curved constructions made from flexible laminations, or curved wood formed by making close incisions with a cutter on one or both of the surfaces being bent, without plasticizing. In addition, bent-wood does not include wood that has been made to appear curved by sawing. This office is of the view that the subject merchandise are not considered bent-wood as defined in Headquarters Ruling Letter (HRL) 043859 dated May 17, 1976.
This office will not comment on the country of origin, as the information provided for manufacturing is inconclusive. Please provide a country specific step-by-step manufacturing process description for each article.
The applicable subheading for the subject merchandise will be 9401.90.4080, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of wood: Other.” The rate of duty will be free.
Products of China classified under subheading 9401.90.4080, 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 9401.90.4080, 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.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (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 https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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.
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, contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division