CLA-2-94:OT:RR:NC:N4:433
William Jansen
Noatum Logistics
8550 W. Bryn Mawr
Chicago, IL 60007
RE: The tariff classification of a seat component from China.
Dear Mr. Jansen:
In your letter dated February 26, 2020, on behalf of Lands’ End, you requested a tariff classification ruling and confirmation that the article is not subject to China Section 301 duties, specifically US Note 20(qq) (96) and (97). We received product literature, pictures, and diagrams.
Style number 517114, identified as the “Round Bean Bag Insert,” is a seat liner encasement constructed of 100% polyester fabric filled with 100% expanded polystyrene (EPS) beads. The EPS filled encasement is sewn shut prior to import and forms the stuffed component of a seat. The encasement will be placed inside of a 100% twill cotton cover component. The cotton cover component will be imported separately and is not the subject of this ruling request.
You request classification of the item in subheading 9401.90.5021, 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. 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.”
Further, the ENs to Heading 9401 “Parts,” state: “This heading also covers identifiable parts of chairs or other seats, such as backs, bottoms, and arm-rests (whether or not upholstered with straw or cane, stuffed or sprung), seat or backrest covers for permanent attachment to a seat, and spiral springs assembled for seat upholstery.”
The stuffed cut-to-shape liner encasement is a dedicated part of a bean bag seat and is not more specifically provided for elsewhere in the tariff schedule.
The stuffed cut-to-shape liner encasement is also a composite good comprised of plastic and textile. The EPS plastic bead component provides a soft seating surface. The textile component encapsulates the beads and take the shape of a seat base and a backrest. Collectively, no essential character can be determined because no one single component is more important than the next. The article will be classified according to the component occurring last in numerical order within the appropriate chapter subheading. In this case, the textile fabric comes last.
The applicable subheading for the subject article will be 9401.90.5021, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other: Other of textile material, cut to shape.” The rate of duty will be free.
TRADE REMEDY
Products of China classified under subheading 9401.90.5021, 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 9401.90.5021, 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