CLA-2-94:OT:RR:NC:N4:433
Sally Liao
Pan Asian Creations Limited
Unit No. 182, 1/F, Peninsula Centre, No. 67 Mody Road
Kowloon, Hong Kong
China
RE: The tariff classification of a seat from China.
Dear Ms. Liao:
In your letter dated July 15, 2020, you requested a tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided.
Item number 2131-18228, identified as the “Bone Throne,” is an unupholstered seat constructed of polyester fiber and a plastic frame that provides functional seating for a single individual. The seat dimensions are 33.6” in length, 32” in width, and 63” in height with a weight capacity of 440 lbs. The seat legs, seat base, and armrests depicts symmetrically positioned skulls with LED lights and bones. The seat backrest center depicts a symmetrically positioned skull with LED lights, bones extending from the backrest frame, and a crown above the skull. The seat will be imported unassembled along with a polyurethane foam padded cushion that will be available in different colors. The skulls with LED lights have a “Try Me Feature” that requires 3 “AA” batteries (included).
The applicable subheading for the subject merchandise will be 9401.80.2031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Of reinforced or laminated plastics: Other.” The rate of duty will be free.
The applicable subheading for the subject merchandise made of rubber or plastics (not of reinforced or laminated plastics) will be 9401.80.4035, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics: Other: Other: Other: Other.” The rate of duty will be free.
Trade Remedy
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9401.80.2031 or 9401.80.4035, HTSUS, unless specifically excluded, are subject to an 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 9401.80.2031 or 9401.80.4035, HTSUS, listed above.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, 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