CLA-2-94:OT:RR:NC:N5:433
Bill Karrer
Dioceses of Lexington Kentucky, Saints Francis and John’s Catholic Church
810 Cincinnati Road Georgetown, KY 40324
RE: The tariff classification of a seat from China.
Dear Mr. Karrer:
In your letter dated February 1, 2024, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided.
The “Kneeling Chair,” is an upholstered seat affixed to a black powder coated steel metal frame and equipped with a bookrack and a padded kneeler. Seating is provided for a single individual. The seat contains no armrests. The seat foundation and backrest are constructed of 4-5” thick molded foam padding encased in textile fabric. Incorporated into the foam is a wooden seat foundation deck that is mounted to the metal frame. Located underneath the seat foundation and affixed to the metal frame is the metal wire frame book rack. Metal stretcher rails are located on the left and right sides of the seat. The padded kneeler is affixed to the metal frame legs and may be used for resting in a kneeling position for those in attendance during church services. The seat is not a “pew chair,” it does not interlock with other seats to form a continuous row. The overall dimensions approximate 22” in width, 24¼” in depth, and 34.5” in height.
Chapter 98 of the Harmonized Tariff Schedule of the United States (HTSUS), provides for “Importations of religious, educational, scientific and other institutions.”
Chapter 98 U.S. Note 1 provides, “Except as provided in subheading 9810.00.20 and headings 9810.00.70, 9810.00.85, 9810.00.90 and 9810.00.95, or as otherwise provided for in this U.S. note, the articles covered by this subchapter must be exclusively for the use of the institutions involved, and not for distribution, sale or other commercial use within 5 years after being entered. Articles admitted under any provision in this subchapter may be transferred from an institution specified with respect to such articles to another such institution, or may be exported or destroyed under customs supervision, without duty liability being incurred. However, if any such article (other than an article provided for in subheading 9810.00.20 or heading 9810.00.70) is transferred other than as provided by the preceding sentence, or is used for commercial purposes, within 5 years after being entered, the institution for which such article was entered shall promptly notify customs officers at the port of entry and shall be liable for the payment of duty on such article in an amount determined on the basis of its condition as imported and the rate applicable to it (determined without regard to this subchapter) when entered. If, with a view to a transfer (other than a transfer permitted by the second sentence) or the use for commercial purposes of an instrument or apparatus, a repair component admitted under subheading 9810.00.65 has been assembled into such instrument or apparatus, such component shall, for purposes of the preceding sentence, be treated as a separate article.”
Chapter 98 U.S. Note 2 provides, “The term “regalia,” as used in this subchapter, (subheadings 9810.00.15 and 9810.00.45) embraces only such insignia of rank or office, emblems or other articles as may be worn upon the person or borne in the hand during public exercises of the institution, and does not include articles of furniture or fixtures, nor regular wearing apparel, nor personal property of individuals.”
The documentation submitted states, “These chairs are not for resale, but will be used directly by the purchaser, Saint Francis and John’s Catholic Church.” The subject importation is made by the Dioceses of Lexington Kentucky, Saints Francis and John’s Catholic Church and a purchase order for 300 units was executed prior to U.S. importation. Further, after U.S. importation, the seats are not destined to a church supply store, but the church itself. However, Chapter 98 U.S. Note 2 does not consider articles of furniture as “regalia,” therefore classification in subheadings 9810.00.1500 or 9810.00.4500 are precluded.
The applicable subheading for the subject merchandise will be 9401.71.0011 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: Upholstered: 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 subheadings 9401.71.0011 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 9401.71.0011, 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.
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