CLA-2-94:OT:RR:NC:N4:433
Melissa Gelbart
Noble House Home Furnishings LLC.
21325 Superior Street
Chatsworth, CA 91311
RE: The tariff classification of seats from China.
Dear Ms. Gelbart:
In your letter dated January 14, 2020, you requested a tariff classification ruling and confirmation that the articles are not subject to China Section 301 duties. In lieu of samples, illustrative literature and product descriptions were provided for review.
Item number 57641, “the Keegan Fabric Barstool Bench,” is an armless, 100% polyester fabric, padded, upholstered bench-seat and tufted backrest affixed to a wood frame for the seating of two individuals. The bench dimensions are 37.5” in width, 21” in depth, and 41” in height. The seat fabric is available in different colors.
Item number 57642, “the Eliana Fabric Barstool Bench,” is an armless, 100% polyester fabric, padded, upholstered bench-seat and backrest affixed to a wood frame for the seating of two individuals. The bench dimensions are 38” in width, 22” in depth, and 42” in height. The seat fabric is available in different colors.
Item number 61983, “the Parma Winged Tufted Two Seater Barstool,” is an armless, 100% polyester fabric, padded, upholstered bench-seat and tufted backrest affixed to a wood frame for the seating of two individuals. The bench bar stool dimensions are 38.75” in width, 24.75” in depth, and 42.75” in height. The seat fabric is available in different colors.
Item number 54224, “the Langrick Counter Stool, Set of 2,” is an armless, textile, padded, upholstered stool-seat having colored nail head studs affixed to the fabric and wood frame. Each stool is for the seating of a single individual. The counter stool dimensions are 18” in width, 15.35” in depth, and 26” in height. The seat fabric is available in different colors.
You state each item is classified in subheading 9401.61.4011, Harmonized Tariff Schedule of the United States, (HTSUS).
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level.
Subheading 9401.61, HTSUS, provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered.” At the six-digit 9401.61, HTSUS, subheading level items 57641, 57642, and 61983 are classified therein. The issue arises at the eight-digit subheading level as to whether or not they are “chairs” of subheading 9401.61.40, HTSUS, or “other” of subheading 9401.61.60, HTSUS. “In order for seats of heading 9401, HTSUS, to be classified as “chairs” of subheading 9401.61,40, HTSUS, they can only accommodate one person.” In their condition as imported items 57641, 57642, and 61983 provide for seating of more than one person. The subheading for “Other” seats that accommodate more than one person is more specific; therefore, classification of items 57641, 57642, and 61983 in subheading 9401.61.4011, HTSUS, is precluded.
The applicable subheading for items 57641, 57642, and 61983 will be 9401.61.6011, HTSUS, which provides for Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Other: Other household.” The rate of duty will be free.
The applicable subheading for item 54224 will be 9401.61.4011, HTSUS, which provides for Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other: Other household.” The rate of duty will be free.
TRADE REMEDY
Products of China classified under subheading 9401.61.6011 and 9401.61.4011, 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 and 9903.88.04, in addition to subheading 9401.61.6011 and 9401.61.4011, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The articles in question may be eligible for an exclusion from the Section 301 tariffs, however, that determination will be made independently of this prospective tariff classification ruling. For further information regarding specific entry issues, please contact your assigned CBP Center of Excellence & Expertise office prior to importation of the goods.
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