CLA-2-94:OT:RR:NC:N4:433
Nicole Vallee
Costco Wholesale
999 Lake Drive Issaquah, WA 98027
RE: The tariff classification of seats and an accent side table from China.
Dear Ms. Vallee:
In your letter dated June 15, 2023, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided.
Item 1713520, the “3-Piece Simone Outdoor Set,” is seating furniture consisting of two glider chairs and one accent side table. The dimensions of a single glider chair are 26.97” in width, 33.07” in length, and 34.06” in height. A seat foundation, backrest, armrests, and a gliding base constructed of stainless steel and powder coated aluminum metal comprises the frame of each seat. Interlacing polyethylene (PE) wicker is bound to the metal frames and forms the seat foundation decks and the seat backrest decks. The glider chairs have removable textile covered cushion seat bases and removable textile covered cushion seat backrests. Additionally, a lumbar pillow constructed of polyester fabric is provided for each chair. The glider chairs do not have leg rests that incline or decline. The dimensions of the accent side table are 21.85” in width, 13.78” in length, and 23.82” in height. The accent side table is constructed of a 4-post powder coated aluminum metal frame. A square tile tabletop provides a level surface for the placement of objects. Below the tabletop is a second-tier square shelf with interlacing PE wicker bound to the metal frame. The subject merchandise will be imported assembled, packaged in one carton, and sold collectively as one unit. The individual pieces will not be sold separately.
You request classification of the subject merchandise in subheading 9401.79.0011, Harmonized Tariff Schedule of the United States, (HTSUS). We concur.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level.
The “3-Piece Simone Outdoor Set” (a) consists of at least two different articles which are, prima facie, classifiable in different headings [Seats, Table, Pillows]; (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 components are the indispensable attribute that strongly marks or serves to distinguish the structure, core or condition of the article. The essential character of the “3-Piece Simone Outdoor Set” as a whole is imparted by the seating components.
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 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division