CLA-2-94:OT:RR:NC:N4:433
Kristy M. Dost
E. Besler & Co.
115 Martin Lane
Elk Grove Village, Illinois 60007
RE: The tariff classification of a seat from China.
Dear Ms. Dost:
In your letter dated June 30, 2021, on behalf of Tomy International Inc., you request a binding tariff classification ruling for an infant bather seat. In lieu of samples, illustrative literature and a product description were provided.
Item Y7886CA1, identified as the “First SudsTM Bather,” is an assembled bath seat for use by infants until they can sit unassisted. The bather is a stationary object constructed of concave, convex, and straight powder coated steel frame rails and plastic push tab joints. A removable polyester textile fabric mesh sling seat foundation is affixed to the frame. The headrest and the footrest metal rails unfold and extend from the center frame; setup of the bather is complete once both components click into a locking position. Incorporated into the bather headrest is a polyurethane foam pad. Push tabs located at the headrest and the footrest allows the bather to then fold and collapse flat for storage. Product details note the bather may be used in a sink or a tub. The bather dimensions approximate 12.9” in length, 3.9” in width, 12” in height, and a maximum weight capacity of 15 lbs.
You suggest a possible classification in subheading 3922.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “baths, shower baths, sinks and washbasins, of plastics.” We disagree. Heading 3922 is limited to articles composed of plastic and the proposed classification is limited to baths, shower baths, sinks and washbasins. The item in question is a bath chair composed primarily of a steel rail frame with a fabric seat cover with the only plastic components being the joints. Therefore, this product is excluded from classification in Heading 3922.
You also identify 9401.71.0011, 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: Upholstered: Other household” as an alternative classification. We disagree. The subject merchandise is not within the construct of the Chapter 94 Explanatory Notes (ENs) for subheading 9401.71, HTS. The bather seat is not upholstered, classification in 9401.71.0011, HTSUS, is precluded.
The applicable subheading for the subject merchandise will be 9401.79.0046, 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: Other: Household.” 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 9401.79.0046, 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 9401.79.0046, 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