CLA-2-94:OT:RR:NC:N4:433
Nicole Vallee
Costco Wholesale
999 Lake Drive
Issaquah, Washington 98027
RE: The tariff classification of a seat from China.
Dear Ms. Vallee:
In your letter dated May 5, 2022, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided.
Item 1902355 identified as the “Outdoor Oval Daybed,” comprises a seat convertible into a bed, 2 rotating pedestal accent side trays, a retractable canopy, 2 accent throw pillows, and a storage cover. The daybed concurrently functions as seating for one or more individuals. Documentation provided states, “This daybed can lay down all the way flat and be used as a bed or the top half can lift up and serve as a backrest.” The daybed is constructed of a powder-coated and rust-resistant aluminum metal frame. Hand woven interlacing all-weather polyethylene (PE) resin wicker is bound to the metal frame. The daybed seat foundation cushion and seat backrest cushion comprise polyester fiber foam encased in zippered Sunbrella fabric. The retractable canopy is also constructed of Sunbrella fabric. The Sunbrella fabric is stain, mold, mildew, chlorine, fade, and weather resistant. The 2 rotating pedestal accent side trays are affixed to the daybed frame. The 2 accent throw pillows are constructed of polyester fiber. The daybed storage cover is constructed of polyester Oxford fabric. The daybed dimensions are 85.8” in length, 66.1” in width, and 10.4” in height. The daybed, trays, retractable canopy, pillows, and the storage cover will be packaged in one box and offered for retail sale as a single unit.
You identify subheading 9401.79.0011, Harmonized Tariff Schedule of the United States, (HTSUS), as the applicable tariff classification.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level.
The “Outdoor Oval Daybed” (a) consists of at least two different articles which are, prima facie, classifiable in different headings [Seat, Trays, Pillows, Storage Cover]; (b) consists of products or articles put together to meet a particular need or carry out a specific activity [seating]; and (c) are put up in a manner suitable for sale directly to end users without repacking, therefore, the subject merchandise will be considered a set for customs purposes. Additionally, the seating component is the indispensable attribute that strongly marks or serves to distinguish the structure, core or condition of the article. The essential character of the “Outdoor Oval Daybed” as a whole is imparted by the seating component.
The applicable subheading for the subject merchandise will be 9401.79.0011, 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: Other: Other: Outdoor: With textile covered cushions or textile seating or backing material: Household.” The general 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 9401.79.0011, 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 9401.79.0011, 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