CLA-2-94:OT:RR:NC:N5:433
Kit Choi
Peri-Infinite Limited
Unit B, 21/F., Tak Wing Industrial Building, 3 Tsun Wen Road, Tuen Mun
Hong Kong
China
RE: The tariff classification and country of origin of seats
Dear Kit Choi:
In your letter dated February 10, 2026, you requested a tariff classification ruling. In lieu of samples,
technical and illustrative literature, product descriptions, and a manufacturing synopsis were provided for
review.
Item PC-36-SA-04 and PC-36-SA-18, the “Metal Folding Chairs,” are a series of folding unupholstered
metal frame seats. The seats contain no armrests. Each seat will provide seating for a single individual.
Powder coated steel tube metal rails extend from the seat legs to the forward and rear stretches, the seat
foundations, and to the seat backrests. Further, the steel tubes are affixed to blow molded high-density
polyethylene (HDPE) seat foundations and HDPE seat backrests; collectively, they comprise the frame to
each seat. Plastic glides are located at the base of each seat leg. The dimension of each seat approximates 42"
in length and 19" in width. At the time of U.S. importation, the seats will be packaged and made available
for retail sale as 4 units per carton and 18 units per carton.
The ruling request outlines an operation wherein HDPE pellets will be sourced in Qatar or Saudi Arabia. The
material components will be shipped and exported to China. In China, pigment pellets and steel tubes will be
locally sourced. The manufacturing process undertaken in China involves (1) the HDPE pellets and the
pigment pellets will be mixed, blended, and melted in a blow mold machine, (2) compressed air will be
blown into the machine that will form a continuous row of HDPE seat foundations and HDPE seat backrest
components, (3) the continuous row of HDPE seat foundations and HDPE seat backrests will be trimmed,
cut, and deburred of rough edges, (4) steel tubes and metal brackets will be cut to length using laser cutting
machines, (5) the steel tubes will undergo welding, punching, stamping, and bending using automation
machines, (6) the steel tubes and metal brackets will be assembled at specific intervals using riveting
machines, (7) the assembled metal frame will be powder coated using spray guns, (8) the metal frames will
then be heat treated in an industrial oven, (9) the metal frame will then undergo hand assembly operations to
insert the seat frame saddle caps using a handheld hammers, (10) the HDPE seat foundation and seat backrest
components will then be mounted to the metal frames using pneumatic drills, and (11) foot caps will be
installed onto each leg using handheld hammers. In China, the finished seats will be inspected, packaged,
and then exported to the United States. Photographs of these processes were provided.
The ruling request seeks classification of the subject merchandise in subheading 9401.80.4046, Harmonized
Tariff Schedule of the United States (HTSUS). We disagree.
The applicable subheading for the subject merchandise will be 9401.79.0046, 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: Other: Household.” The general rate of duty will be free.
Country of Origin:
When determining the country of origin for purposes of applying duty rates, the substantial transformation
analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018.
The test for determining whether a substantial transformation will occur is whether an article emerges from a
process with a new name, character, or use different from that possessed by the article prior to processing.
See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on
the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989
F.2d 1201 (Fed. Cir. 1993).
In the instant case, the foreign origin raw material inputs from Qatar or Saudi Arabia will lose their identity
during manufacture and undergo a substantial transformation in China to become a HDPE seat foundation
and seat backrest. The HDPE seating components will then be affixed to the Chinese origin metal frame,
thereby, taking on a new name, character, and use. In view of these facts, the country of origin for the metal
folding chairs will be China.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division