CLA-2-94:OT:RR:NC:N4:433
Charles T. Whitney
Native Times LLC.
9295 Oak Hammock Lane
Jupiter, FL 33478
RE: The tariff classification of a hunting stand from China.
Dear Mr. Whitney:
In your letter dated January 25, 2021, you requested a tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided for review.
Item 1, identified as the “Lifer Tree Stand,” is a 7-rung ladder stand that will be used by hunters and archers. The stand will be constructed of aluminum metal and will be 12’ in height. The stand will provide outdoor seating for a single individual and will have a weight capacity of 300 lbs. Affixed at the top of the ladder stand will be a metal mesh foot platform and a metal mesh seat platform. The metal mesh seat platform will contain no armrests and no backrest. Further, the metal mesh seat platform will contain no cushion, no textile seating, and no backing material. The ladder stand will contain a chain and buckle connection that wraps around the trunk of a tree for stability. The stand will be imported unassembled and packaged in a box whose dimensions are 53” in length, 28” in width, and 7” in depth. All hardware will be included for assembly.
The applicable subheading for the subject merchandise will be 9401.79.0035, 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: Other: Other.” The rate of duty will be free.
TRADE REMEDY
Products of China classified under subheading 9401.79.0035, 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 9401.79.0035, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
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