CLA-2-94:OT:RR:NC:N4:433
Cameron W. Roberts
Roberts & Kehagiaras LLP
One World Trade Center, Suite 2350
Long Beach, California 90831
RE: The tariff classification of chairs from China.
Dear Mr. Roberts:
In your letter dated January 9, 2020, you requested a tariff classification ruling on behalf of your client, Picnic Time, Inc. In lieu of samples, illustrative literature and product descriptions were provided for review.
SKU numbers 790-00, 792-00, 793-00, 800-00, 803-00, 804-00, 806-00, 807-00, 808-00, 809-00, and 810-17 collectively identified as the “Oniva Brand of Outdoor Chairs,” are portable, folding outdoor chairs constructed of metal with polyester fabric seating. Each chair is identical in function, providing portable seating for outdoor recreation such as camping, hunting, fishing, beach, concerts, and sporting events. Each of the Oniva chairs has a width ranging from 48.26 cm to 91.44 cm, depth from 34.29 cm to 83.82 cm, and height from 67.31 cm to 106.68 cm.
You request classification of the item in subheading 9401.79.0015, Harmonized Tariff Schedule of the United States, (HTSUS).
The applicable subheading for the subject merchandise 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.
TRADE REMEDY
Products of China classified under subheading 9401.79.0015, 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 9401.79.0015, 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.
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