CLA-2-94:OT:RR:NC:N4:433
John M. Petersen
Neville Peterson LLP
One Exchange Plaza
55 Broadway, Suite 2602
New York, New York 10006
RE: The tariff classification of a seat from China.
Dear Mr. Petersen:
In your letter dated February 20, 2020, you requested a tariff classification ruling on behalf of Delta Enterprises, Inc. A sample, illustrative literature, and a product description were provided.
Item 1, identified as the “Shredded Chair,” is a child seat whose dimensions approximate 24” in length, 21” in width, and 20” in depth. A Velcro lined detachable inner shell constructed of textile and filled with pieces of polyurethane foam forms the seat base and backrest. A Velcro lined detachable outer shell constructed of polyester textile encases the inner shell. Placed between the inner shell and the outer shell is a rigid wood panel frame insert that extends across the rear seat base and up the backrest. The inner shell, wood panel frame insert, and the outer shell are held together with the Velcro linings and a zipper chain located at the base of the seat.
You request classification of the item in subheading 9401.61.4001, Harmonized Tariff Schedule of the United States, (HTSUS).
The applicable subheading for the subject merchandise will be 9401.61.4001, 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: Chairs for children, including highchairs.” The rate of duty will be free.
TRADE REMEDY
Products of China classified under subheading 9401.61.4001, 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 9401.61.4001, 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