CLA-2-94:OT:RR:NC:N4:433
Winnie Yau
DonGuan ShiChang Metals Factory Limited
XiaoBian Village, ChangAn Town
DonGuan City, GuangDong Province, NA 523851
China.
RE: The tariff classification of seats from China.
Dear Ms. Yau:
In your letter dated June 29, 2020, you requested a tariff classification ruling. In lieu of samples, illustrative literature and product descriptions were provided.
Item 1, the “Maxchief Upholstered Metal Folding Chair, is a padded and upholstered seat with stain resistant polyester fabric whose seat base and contoured backrest are affixed to a grey powder-coated steel tube frame allowing for the seating of a single individual. The chair contains no armrests. The chair legs contain anti-slip floor glide caps. The chair dimensions approximate 18.5” in length, 3.74” in width, 37.60” in height and a weight capacity of 300 lbs. You state the chair will be used as extra seating for offices, cafeterias, stores, churches, clinics, schools, training centers and gatherings. The chairs will be packaged as 4 pieces per carton as well as 23 pieces per carton.
You request classification of the subject merchandise in subheading 9401.71.0011 or 9401.71.0031, Harmonized Tariff Schedule of the United States, (HTSUS).
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level.
Subheading 9401.71.00, HTSUS, provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered.” At the eight-digit 9401.71.00, HTSUS, subheading level item 1 is classified therein. The issue arises at the ten-digit subheading level as to whether or not the seat is of subheading 9401.71.0011, HTSUS, as “other household” seats, or of subheading 9401.71.0031, HTSUS, as “other” seats. The documentation provided specifically illustrates the moveable seats equipped inside of the living space of a private dwelling. The subheading for “Other household” is more specific; therefore, classification of item 1 in subheading 9401.71.0031, HTSUS, is 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 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, 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.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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