CLA-2-94:OT:RR:NC:N4:433
Graeme McKenzie
Ezenzial Living LLC
16767 Bernardo Center Drive
San Diego, CA 92128
RE: The tariff classification of seats from China.
Dear Mr. McKenzie:
In your letter dated August 4, 2022, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and product descriptions were provided.
Item CC2678, the “Haleigh Club Chair,” is an upholstered seat constructed of a solid wood and plywood frame. Seating is provided for a single individual. The backrest, armrest, and seat foundation comprise layers of high density polyurethane (PU) foam with Dacron fibers and is encased in textile fabric permanently affixed to the wooden frame. The seat contains no removeable seat cushions. Non-woven fabric, “S” shape no-sag metal tension springs located beneath the seat foundation, and elastic webbing located within the backrest provides comfort and support. The front seat legs are incorporated into the wooden frame of the seat whereas stainless steel accent leg posts are mounted at the rear of the seat. The dimensions approximate 30.7” in width, 28” in depth, and 28.3” in height.
Item SF2678-30, the “Haleigh Sofa 3 Seat,” is an upholstered seat constructed of a solid wood and plywood frame. Seating is provided for one or more individuals. The backrest, armrest, and seat foundation comprise layers of high density PU foam with Dacron fibers and is encased in textile fabric permanently affixed to the wooden frame. The seat contains no removeable seat cushions. Non-woven fabric, “S” shape no-sag metal tension springs located beneath the seat foundation, and elastic webbing located within the backrest provides comfort and support. The front seat legs are incorporated into the wooden frame of the seat whereas stainless steel accent leg posts are mounted at the rear of the seat. The dimensions approximate 69.7” in width, 23.6” in depth, and 16.9” in height.
Item BN2717, the “Livata Bench,” is a rectangle shaped upholstered bench seat constructed of a wood and plywood frame. Seating is provided for one or more individuals. The bench has no armrests or backrest, and a storage cavity is not present. The upper bench component is constructed of layers of high density PU foam, Dacron fibers, and is encased in textile fabric. Located below the bench cushion is a stainless steel decorative accent trim that wraps around all 4 sides. The lower bench component is not a cushion; the lower bench component is constructed of solid wood and plywood materials encased in textile fabric. Mounted at the base of the wooden bench frame is a stainless steel decorative accent trim that wraps around all 4 sides. Plastic glides are located at the base of each corner. The dimensions approximate 53.1” in width, 15.7” in depth, and 16.5” in height.
You request classification of the subject merchandise in subheading 9401.61.6011, Harmonized Tariff Schedule of the United States (HTSUS), applicability of China Section 301 duties, and applicability of China antidumping/countervailing duties.
The applicable subheading for item CC2678 will be 9401.61.4011, 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.
The applicable subheading for items SF2678-30 and BN2717 will be 9401.61.6011, 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: 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 and 9401.61.6011 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 subheading 9401.61.6011, HTSUS, listed above. Additionally, you must report the Chapter 99 subheading, i.e., 9903.88.04, in addition to subheading 9401.61.4011 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.
Antidumping/Countervailing Applicability:
Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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