CLA-2-94:OT:RR:NC:N4:433
Sara A. Arami
Rock Trade Law LLC
134 N. LaSalle Street
Chicago, Illinois 60602
RE: The tariff classification of a kneeler and a seat from China.
Dear Ms. Arami:
In your letter dated December 19, 2019, you requested a tariff classification ruling on behalf of your client, Consolidated Foam, Inc. Samples, illustrative literature, and product descriptions were provided for review. As requested, the samples will be returned.
Item 1, identified as the “Garden Kneeler,” is constructed of a folding metal tube frame measuring approximately 19.4” in length, 23.3” in width, 10.7” in depth, and is affixed to a double-sided cushion made of Ethylene-Vinyl Acetate (EVA). One cushion is for seating, the other cushion is for kneeling.
Item 2, identified as the “Scoot-N-Steer,” is a height adjustable, plastic molded, rotating seat affixed to a tubular metal frame and four pneumatic tires. The item contains a handle for steering and pulling across a landscape along with a metal wire basket and storage tray. The item is imported unassembled, with all necessary components in a single box. You request classification of item 1 in subheading 9401.79.0025 Harmonized Tariff Schedule of the United States, (HTSUS). You request classification of item 2 in subheading 9401.79.0035, HTSUS.
The applicable subheading for item 1 will be 9401.79.0025, 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: Household.” The rate of duty will be free.
The applicable subheading for item 2 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.
TRADE REMEDY
Products of China classified under subheading 9401.79.0025 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., 9903.88.04, in addition to subheading 9401.79.0025 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.
AGRICULTURE/HORTICULTURE
Consolidated Foam, Inc. further requests item 1 and item 2 be classified in subheading 9817.00.50, HTSUS.
Subheading 9817.00.50, HTSUS, is an actual use provision. To fall within a special classification a three-part test must be met. First, the subject merchandise must not be excluded from the heading under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. Second, the terms of the headings must be met in accordance with GRI 1, which provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Third, the article must comply with the actual use regulations under Section 10.131 through 10.139, Customs Regulations (19 CFR 10.131 through 10.139).
Agriculture is the science, art, and business of cultivating the soil, producing crops, and raising livestock. Horticulture is the science, art, and business of cultivating fruits, vegetables, flowers, and plants.
Agricultural, horticultural or forestry work include:
(I) Preparing the soil for cultivation (clearing, breaking, tilling, ploughing, loosening, etc.).
(II) Spreading or distributing fertilizers, including manure, or other products to improve the soil. (III) Planting or sowing.
(IV) The working or maintenance of soil during the growing period (hoeing, weeding, cleaning, etc.).
In regards to the first test, subheadings 9817.00.50, HTSUS, the subject merchandise is classifiable under heading 9401, HTSUS. This heading is not excluded from classification in 9817 subheading by operation of Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS.
In regards to the second test however, the Garden Kneeler and the Scoot-N-Steer do not perform agricultural or horticultural functions. Neither item is a machine or working part(s) of a machine. Neither item is equipment. The Garden Kneeler is a seat and knee rest. A gardener, not the Garden Kneeler performs the function of pruning, planting bulbs, and weeding. The Garden Kneeler in and of itself does not perform a specific agricultural or horticultural function. The Scoot-N-Steer is a height adjustable seat. A gardener, not the Scoot-N-Steer performs the function of pruning, planting bulbs, and weeding. The Scoot-N-Steer in and of itself does not perform a specific agricultural or horticultural function. Further, item 1 nor item 2 are implements, tools, utensils, or instruments used to outfit or equip. Therefore, the second test is not met and each item does not qualify for duty-free treatment as agricultural or horticultural machinery, equipment, or implements in Chapter 98, HTSUS.
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 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