CLA-2-94:OT:RR:NC:N4:433
Doug Peck
Lodging by Liberty Inc. dba
Charter Furniture
206 E. Frazier Avenue
Liberty, North Carolina 27298
RE: The tariff classification of a seat from China.
Dear Mr. Peck:
In your letter dated July 14, 2022, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided.
Item number 500-2720, the “Lounge Chair,” is an upholstered seat constructed of a red beech wood frame with a polyurethane (PU) finish. Seating is provided for a single individual. The backrest and armrests are comprised of a tight back upholstered single cushion that is permanently affixed to the seat frame. The seat foundation cushion and the backrest cushion are encased in textile fabric having self-welt seams. A row of exposed wooden spindle posts found throughout the seat extends vertically from the seat foundation to the seat backrest and armrests. Textile webbing and “S” springs located beneath the seat foundation provide comfort, structure, support, and are permanently affixed to the wooden frame. Teflon glides are located at the base of each leg. The overall seat dimensions are 30” in width, 30” in depth, and 31.5” in height of which 18” exists from the floor to the seat foundation.
The applicable subheading for the subject merchandise will be 9401.61.4011, 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 wooden frames: Upholstered: Chairs: 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 9401.61.4011, 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 9401.61.4011, 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