CLA-2-94:OT:RR:NC:N4:433
Peter Mandel
Motivo Furniture a Division of Ariston Hospitality
1124 Westminster Avenue
Alhambra, CA 91803
RE: The tariff classification of seat components from China.
Dear Mr. Mandel:
In your letter dated December 15, 2020, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature, product descriptions, and a manufacturing process were provided.
Item numbers A141 (Lounge Chair), A141-2 (Sofa), A146 (Occasional Chair), A151 (Lounge Chair), A166 (Lounge Chair), A169 (Lounge Chair), A176 (Lounge Chair), A178 (Lounge Chair), A177 (Occasional Chair), and SF-18 (Sofa) are unassembled seat components constructed of metal frames, plywood seat decks, and polypropylene (PP) injection molded fire rated foam seat shells.
Item numbers LS-007 (Bench Sofa), LS068-R (Corner Chair-Right), LS-068-L (Corner Chair –Left), LS-068-C (Center Chair-Armless), LL-040 (Lounge Chair), LL-013-(Lounge Chair), LL-016 (Occasional Chair), and YC-110 (Dining Chair) are unassembled seats components constructed of metal frames, plywood seat decks, plywood seat panels, plywood backrest panels, PP injection molded fire rated foam seat shells, and PP foam padding.
The PP foam padding, item TB-177-2013, are rectangular plastic sheets composed of cellular polypropylene. The sheets will be imported cut to size for use as padding in chair cushions.
Depending on item number and seat configuration, the widths approximate 27 to 59 inches, depths approximate 22 to 33 inches, and heights approximate 19 to 32 inches. In New York Ruling Letter N315996 dated December 11, 2020, you noted all the seat components will be imported and each model’s total components will be in the same single carton. A classification ruling was provided to that effect. Subsequently, a ruling request was made as to the classification of the seat components if imported individually and packaged in separate cartons.
You request classification in subheadings 9401.90.3580, Harmonized Tariff Schedule of the United States, (HTSUS), for the plastic seat components, subheading 9401.90.4080, HTSUS, for the wood components, subheading 9401.90.5081, HTSUS, for the metal components, and confirmation that the articles are not subject to China Section 301 duties.
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level.
Chapter 94 only covers parts, whether or not in the rough, of the goods of headings 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.
Heading 9401 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.
Separately presented cushions and mattresses, sprung, stuffed or internally fitted with any material or of cellular rubber or plastics whether or not covered, are excluded (heading 9404) even if they are clearly specialized as parts of upholstered seats (e.g., settees, couches, sofas). When these articles are combined with other parts of seats, however, they remain classified in this heading. They also remain in this heading when presented with the seats of which they form part.
If imported separately, the TB-177-2013 rectangular sheets of cellular propylene for item numbers LS-007 (Bench Sofa), LS068-R (Corner Chair-Right), LS-068-L (Corner Chair –Left), LS-068-C (Center Chair-Armless), LL-040 (Lounge Chair), LL-013-(Lounge Chair), LL-016 (Occasional Chair), and the YC-110 (Dining Chair) are not within the construct of heading 9401, HTSUS. Further, the TB-177-2013 rectangular sheets of cellular propylene are not within the construct of heading 9404, HTSUS, as these components are not identifiable by a shape or other specific features and will not be combined with other parts of seats at the time of importation. The rectangular sheets are more specifically provided for elsewhere.
The applicable subheading for the TB-177-2013 rectangular sheets of cellular propylene will be 3921.19.0000, HTSUS, which provides for “other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics.” The general rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the PP injection molded fire rated foam seat shell components will be 9401.90.3580, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of rubber or plastics: Other.” The general rate of duty will be free.
The applicable subheading for the wood panels and the wood deck components will be 9401.90.4080, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of wood: Other.” The general rate of duty will be free.
The applicable subheading for the metal seat frames and the metal seat base components will be 9401.90.5081, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other: Other.” The general 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 3921.19.0000, 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., 9903.88.02, in addition to subheading 3921.19.0000, HTSUS, listed above.
Further, products of China classified under subheadings 9401.90.3580 and 9401.90.5081, 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. 9903.88.03, in addition to subheadings 9401.90.3580 and 9401.90.5081, HTSUS, listed above.
With regard to the applicability of exclusions from the additional duties pursuant to Section XXII, Chapter 99, Subchapter III U.S. Note 20(g), HTSUS, we note the exclusions annotated in the January 6, 2020 Federal Register for import entries on or before August 6, 2020, and exclusions annotated in the August 11, 2020 Federal Register for import entries on or after August, 7, 2020 and through December 31, 2020 are available for any product that meets the description in the Annex, regardless of whether the importer filed an exclusion request.
Entries on or before August 6, 2020, Section XXII, Chapter 99, Subchapter III U.S. Note 20(pp) and Annex Enumeration (62) HTSUS, states:
(pp) The U.S. Trade Representative determined to establish a process by which particular
products classified in heading 9903.88.03 and provided for in U.S. notes 20(e) and 20(f) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.03, and by which particular products classified in heading 9903.88.04 and provided for in U.S. note 20(g) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.04. Pursuant to the product exclusion process, the U.S. Trade Representative has determined that the additional duties provided for in heading 9903.88.03 or in heading 9903.88.04 shall not apply to the following particular products, which are provided for in the enumerated statistical reporting number:
(62) Parts of chairs of unfinished plywood, including bodies, legs and arms (described in statistical reporting number 9401.90.4080).
Entries on or after August 7, 2020 and through December 31, 2020, Section XXII, Chapter 99, Subchapter III U.S. Note 20(iii) and Annex Enumeration (247) HTSUS, states:
(iii) The U.S. Trade Representative determined to establish a process by which particular
products classified in heading 9903.88.03 and provided for in U.S. notes 20(e) and 20(f) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.03, and by which particular products classified in heading 9903.88.04 and provided for in U.S. note 20(g) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.04. Pursuant to the product exclusion process, the U.S. Trade Representative has determined that the additional duties provided for in heading 9903.88.03 or in heading 9903.88.04 shall not apply to the following particular products, which are provided for in the enumerated statistical reporting number:
(247) Parts of chairs of unfinished plywood, including bodies, legs and arms (described in statistical reporting number 9401.90.4080).
Based on the facts, the wood seat components falls under the scope of item (62) above for import entries on or before August 6, 2020. The wood seat components are also identified in the exclusion extension for entries on or after August, 7, 2020 and thru December 31, 2020 under the scope of item (247) above. At the time of importation, Chapter 99 subheading, i.e., 9903.88.37, in addition to subheading 9401.90.4080, HTSUS, listed above are to be reported. Alternatively, if entered on August 7, 2020 thru December 31, 2020, at the time of importation Chapter 99 subheading, i.e. 9903.88.56, in addition to subheading 9401.90.4080, HTSUS, listed above are to be reported.
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).
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 C.F.R. § 177.9(b)(1). In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 C.F.R. § 177.2.
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 heading 3921, HTSUS, contact National Import Specialist Christina Allen at [email protected]. For questions regarding heading 9401, HTSUS, contact National Import Specialist Dharmendra Lilia at [email protected]. For questions regarding heading 9404, HTSUS, contact National Import Specialist Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division