CLA-2-94:OT:RR:NC:N5:433
Chris Dunn
Irwin Seating Company
3251 Fruit Ridge Avenue NW, 9250 Garden Gate Drive NE Grand Rapids, MI 49544
RE: The tariff classification of seat components from China.
Dear Mr. Dunn:
In your letter dated January 24, 2024, you requested a tariff classification ruling. In lieu of samples, illustrative literature and product descriptions were provided.
Item 1, the “CT300-46-3000G Seat,” is an unupholstered folding seat foundation, backrest, and armrests constructed of polyproline resin injection molded plastic. After U.S. importation, additional components will be sourced and upon final assembly the seating components will provide seating for a single individual. Incorporated into the seat foundation, backrest, and armrests are metal coil springs, mounting brackets, moldings, clamps, washers, and additional assembly hardware. Item 2, the “CT301-45-3100-revA Seat,” is similar to item 1 with the exception of a padded substrate affixed to the seat foundation. Item 3, the “CT350-46-3000-revA Seat,” is similar to item 1 with the exception of woven polyproline suspension fabric incorporated into the seat foundation and backrest. Item 4, the “LU902-50-14-860-92X6-revA Seat,” is similar to item 1 with the exception of encased polyurethane foam affixed to the polyproline seat foundation and seat backrest.
In the condition at the time of U.S. importation, the seating components do not contain leg posts. After U.S. importation, additional hardware (metal frame rails) will be sourced and the seating components will then be permanently installed and located in arenas, auditoriums, or stadiums.
Information provided states, “Seat legs (stanchions) could be imported with the seats (these would hold up the rail), depending on the project. The rail the seats sit on will be sourced in USA.” Optional configurations and components (stanchions, metal rails) are identified, but are not explicitly included with the 4 models of seats at the time of U.S. importation. Rulings are issued with regard to specific facts. The optional configurations and components described may be imported and sold separately; they are not under consideration in this ruling letter.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the official interpretation of the Harmonized System at the international level.
The ENs to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), “Parts,” provides: “This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.”
Further, the ENs to Heading 9401 “Parts,” provides: “This heading also covers identifiable parts of chairs or other seats, such as backs, bottoms, and arm-rests (whether or not upholstered with straw or cane, stuffed or sprung), seat or backrest covers for permanent attachment to a seat, and spiral springs assembled for seat upholstery.”
The plastic seating components are integral, constituent or component parts to seats. Additionally, the plastic seating components are identifiable parts of seats (seat foundations, backrests, armrests). When permanently installed and affixed to metal frame rails and or seat legs (stanchions), the seating components will provide structure, support, and functionality.
In view of the facts, the subject merchandise is incomplete dedicated parts of seats and are not more specifically provided for elsewhere in the tariff schedule.
The applicable subheading for the subject merchandise will be 9401.99.3580 HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of rubber or plastics: Other.” 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 9401.99.3580 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., 9903.88.03, in addition to subheading 9401.99.3580, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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