CLA-2-94:OT:RR:NC:N4:433
Nicole Schude
Schude Trade Law
1431 Opus Place
Downers Grove, Illinois 60515
RE: The tariff classification of a chair from China.
Dear Ms. Schude:
In your letter dated December 16, 2019, you requested our office issue a tariff classification on behalf of your client, Nemo Equipment. A sample, illustrative literature, and a product description were provided for review.
Item 1, identified as the “StargazeTM Luxury Recliner,” is a folding aluminum frame chair with a textile monofilament mesh seat. The chair measures approximately 91.44 cm in width, 101.6 cm in height, and 81 cm in depth when assembled. The chair has an adjustable headrest, recline position, cup holder, stash pocket, and padded armrests. You state “the StargazeTM is specifically engineered for outdoor camping, with a lower center of gravity and extended fit range, to enhance the user’s comfort while outdoors. It is designed for use on outdoor surfaces, including rocky, sandy or uneven ground, bringing the relaxation of motion to any outdoor environment: camping, the beach, tailgating, the backyard or your kid’s soccer game sidelines.” The StargazeTM is packaged for retail sale in a padded carrying case with an adjustable shoulder strap.
You request classification of the item in subheading 9401.79.0015, Harmonized Tariff Schedule of the United States, (HTSUS).
The applicable subheading for the subject merchandise will be 9401.79.0015, 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: Other.” The rate of duty will be free.
TRADE REMEDY
Products of China classified under subheading 9401.79.0015, HTSUS, unless specifically excluded, are subject to the 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 9401.79.0015, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The article in question may be eligible for an exclusion from the Section 301 tariffs, however, that determination will be made independently of the tariff classification ruling. For further information on admissibility, please contact your assigned Customs Center of Excellence & Expertise office prior to importation of the goods.
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 Section 301 trade remedy, 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