CLA-2-94:OT:RR:NC:N4:433
Aaron Hatfield
ASF Inc.
17 Park of Commerce Blvd.
Savannah, GA 31405
RE: The tariff classification of seats from China.
Dear Mr. Hatfield:
In your letter dated October 10, 2022, you requested a binding tariff classification ruling on behalf of Synergy Home Furnishings, LLC. In lieu of samples, illustrative literature and product descriptions were provided.
Item 2236-88PHR, the “Livorno LV-Ocean,” item 2078-88PHR, the “Malmo Midnight,” item 5079B-88PWR, the “Galaxy-Mocha,” item 5071N-88PWR, the “Teramo Silverstn,” item 1128-88PHR, the “Madrid LV-Sliver,” item 2106B-88PHR, the “Murano LV-Chestnut (ZG),” item 5067N-88PW, the “Yorktown/Norfolk-Platinum,” item 2087B-88PHR, the “Springfield LV-DK Grey,” and item 2238-88PWR, the “Springfield LV-Dk Grey,” are a series of wooden frame, upholstered recliner chairs with swivel bases. The chairs have a length ranging from 28” to 30.3”, depth from 35.8” to 40”, and height from 39.4” to 42.9”.
Item 1972-85PHR, the “Escape-Mushroom,” item 1267-86PWR, “the Springfield LV-Carmel,” item 5067N-88PW, the “Yorktown/Norfolk-Platinum,” item 1270-86PHR, the “Madrid LV-Navy,” item 1370-86PWR, the “Merino-Porcelain,” and item 1524-86PHR, the “Napoli-Peacock,” are a series of wooden frame, upholstered recliner chairs with front and rear legs. The chairs have a length ranging from 29.1” to 45.3”, depth from 35.8” to 39.8”, and height from 39.8” to 42.5”.
Item 5080-58PWR, the “Yorktown/Northfolk Platinum,” is a wooden frame, duel reclining upholstered sofa with left and right seat legs. The sofa dimensions are 79.5” in length, 37” in depth, and 38.6” in height.
The chairs and the sofa are constructed of upholstered fabrics, foam, textile webbing, and “S” shape tension springs that are affixed to the wooden frames. The chairs provide seating for a single individual. The sofa provides seating for one or more individuals. The chairs and the sofa are equipped with power cords, rechargeable lithium-ion batteries, motors, and two-button switches that will activate the recline and incline functionality.
You identify subheadings 9401.61.4011 and 9401.61.6011, Harmonized Tariff Schedule of the United States (HTSUS), as the applicable tariff classifications. We agree.
The applicable subheading for all of the aforementioned chairs 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 the sofa 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.
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