CLA-2-94:OT:RR:NC:N4:433
Francesca Mallinson
Michael R. Spano Co.
340 Dogwood Avenue
Franklin Square, NY 11010
RE: The tariff classification of a seat from China.
Dear Ms. Mallinson:
In your letter dated October 4, 2021, you requested a binding tariff classification ruling on behalf of Koala Inc. In lieu of samples, illustrative literature and a product description were provided.
The “Koala Cushy Sofa Bed – Double Queen,” is an unassembled sofa that converts into a bed. The seat foundation, backrests, armrests, and the seat legs comprising the frame are constructed of plywood and laminated veneer lumber. Polyurethane foam comprising the cushion support layer and the cushion comfort layer are wrapped in polyester wadding. The foam layers are encased in 100% polyester textile fabric. The backrest cushions and the seat foundation inserts are constructed of 70% polyester fiberfill and 30% urethane foam chips. The sofa bed dimensions approximate 41” in length (80” when extended), 70” in width, 31” in height, and 152 lbs. in weight. The sofa is imported as a complete unit with all hardware included for assembly.
You identify subheading 9401.40.0000, Harmonized Tariff Schedule of the United States, (HTSUS), as the applicable tariff classification. We agree.
The applicable subheading for the subject merchandise will be 9401.40.0000, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Seats other than garden seats or camping equipment, convertible into beds.” 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 9401.40.0000, 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 9401.40.0000, 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.
Antidumping/Countervailing Applicability:
You also request confirmation that the subject merchandise is not subject to antidumping / countervailing duties from China. Scope determinations are made by the Department of Commerce. Instructions for requesting a scope determination may be found here. https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf
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