CLA-2-94:OT:RR:NC:N5:433
George Brown
Jofran Sales Inc.
1 Jofran Way Norfolk, MA 02056
RE: The tariff classification of a seat from China.
Dear Mr. Brown:
In your letter dated November 1, 2023, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided.
Item JOF1-U37, the “Green Upholstered Ottoman,” is an upholstered seat affixed to a plywood and solid wood frame. Seating is provided for a single individual. The seat has no armrests or backrest, contains no exposed solid wood, and a storage cavity is not present. The ottoman seat cushion is constructed of 2” thick polyethylene (PE) foam that is encased in polyester fabric and is permanently affixed to the wooden frame. The upholstered fabric is not tufted. The seat will be mounted to 4 upholstered wooden post legs with plastic leveling plates located at the base of each leg. The ottoman dimensions approximate 21” in diameter and 19” in height. The ottoman will be imported as a complete unit, unassembled, and will require no hardware for assembly.
The applicable subheading for the subject merchandise will be 9401.61.4011, Harmonzied 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, 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 9401.61.4011, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division