CLA-2-94:OT:RR:NC:N4:433
Malcolm Kay
Archatrak Inc.
1288 N. 14th Avenue
Bozeman, Montana 59715
RE: The tariff classification of a seat from China.
Dear Mr. Kay:
In your letter dated May 27, 2021, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided.
Model WYC1802 identified as the “Solar Park Bench,” is a powder coated stainless-steel frame bench seat that incorporates solar panels, mobile phone chargers, and ambient night lighting. The bench is not upholstered. The top horizontal surface of the bench encases photovoltaic (PV) cells that generate 80W of power. A layer of tempered glass protects the PV cells from damage while occupants are seated. Power from the PV cells is stored in a 55Ah Lithium-ion battery. An internal controller regulates battery charging, discharge, prevent overvoltage charging and overheating, and switches off in the event of a short circuit or temperature overload. On the underside of the bench, LED strip lights provide ambient night lighting. Operating times are set via a Bluetooth equipped controller. The bench incorporates 2 USB charging outlets and a QI pad for wireless charging. The bench does not connect to an electrical power grid and is not designed to supply power to or from an electrical grid. The bench dimensions are 67” in length, 18” in width, and 18” in height. The bench will be shipped fully assembled and packed in a single crate for sea transport.
Optional configurations and components such as an advertising display and a Wi-Fi router are identified, but are not explicitly included with the instant bench seat. Rulings are issued with regard to specific facts, the optional configurations and features described are not under consideration in this ruling letter.
The applicable subheading for the subject merchandise will be 9401.79.0035, 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, with metal frames: Other: Other: Outdoor: Other: Other.” The rate of duty will be free.
Section 301 Trade Remedy
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9401.79.0035, 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 9401.79.0035, 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, including information on exclusions and their effective dates, 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