CLA-2-94:OT:RR:NC:N4:433
Doug Peck
Lodging by Liberty Inc. dba
Charter Furniture
206 E. Frazier Avenue
Liberty, North Carolina 27298-8289
RE: The tariff classification of a seat from China.
Dear Mr. Peck:
In your letter dated August 17, 2022, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided.
Item 600-2739, the “Luggage Bench,” is a rectangle shaped upholstered bench seat affixed to plywood and a polyurethane finish Red Beech wood frame. Seating is provided for a single individual; the bench also allows for the placement of luggage or other objects. Upholstered tight back cushions constructed of foam, Dacron fibers, and muslin fabric are permanently affixed to the seat frame. A storage cavity is not present. A left and right exposed wooden side rail extends 3.25” in height above the seat foundation. A low-rise upholstered cushion located at the rear of the bench extends 6.5” in height above the seat foundation. The bench is mounted to 4 exposed wooden leg posts with nylon plastic glides. The overall dimensions are 28” in width, 18” in depth, 20” in height, and a weight capacity of 250 lbs.
The applicable subheading for the subject merchandise will be 9401.61.4011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other: 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 subheading 9401.61.4011 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 9401.61.4011, 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 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