CLA-2-94:OT:RR:NC:N5:433
Haibo Zheng
Big Tree Sales Inc.
11715 Clark Street
Arcadia, CA 91006
RE: The tariff classification of seats from China
Dear Haibo Zheng:
In your letter dated March 17, 2026, you requested a tariff classification ruling. In lieu of samples, technical
and illustrative literature were provided for review.
Item 1, SKU 2721372, the “2 Person Swing with Canopy,” is a two-person outdoor patio or garden swing
seat with a complementary accent table that incorporates 2 cutout inserts that allow for the placement of
beverages. The seat foundations, the backrests, and the adjustable canopy are constructed of textile fabric
and textile seating and backing materials. The canopy, seat foundations, backrests, and the armrests are
integrated into the swing’s tubular steel metal structural frame. The swing seat weighs approximately 71 lbs.,
and the dimensions are approximately 71-6/8" in length, 54" in width, and 66-1/8" in height. In the condition
at the time of U.S. importation, the swing seat will not include removeable textile covered cushions. Further,
the swing seat will be unassembled, will include all hardware for assembly, packaged in one box, and will be
offered for retail sale as a single unit.
Item 2, SKU 2722944, the “Independent 2 Person Swing with Canopy,” is a two-person outdoor patio or
garden swing seat. The seat foundations, the backrests, and the adjustable canopy are constructed of polyester
fabric and textile seating and backing materials. The canopy, seat foundations, backrests, and the armrests
are integrated into the swing’s tubular steel metal structural frame. The swing seat weighs approximately 78
lbs., and the dimensions are approximately 69" in length, 49" in width, and 73" in height. In the condition at
the time of U.S. importation, the swing seat will include removeable textile covered cushions. Further, the
swing seat will be unassembled, will include all hardware for assembly, packaged in one box, and will be
offered for retail sale as a single unit.
Item 3, SKU 2722945, the “Deluxe 3 Seat Swing with Canopy,” is a three-person outdoor patio or garden
swing seat. The seat foundations, the backrests, and the adjustable canopy are constructed of polyester fabric
and textile seating and backing materials. The canopy, seat foundations, backrests, and the armrests are
integrated into the swing’s tubular steel metal structural frame. The swing seat weighs approximately 125
lbs., and the dimensions are approximately 73" in length, 48" in width, and 70" in height. In the condition at
the time of U.S. importation, the swing seat will include removeable textile covered cushions. Further, the
swing seat will be unassembled, will include all hardware for assembly, packaged in one box, and will be
offered for retail sale as a single unit.
Item 4, SKU 2722946, the “Kids Swing with Canopy,” is a two-person outdoor patio or garden swing seat.
The seat foundations, the backrests, and the non-adjustable canopy are constructed of polyester fabric and
textile seating and backing materials. The canopy, seat foundations, backrests, and the armrests are
integrated into the swing’s tubular steel metal structural frame. The swing seat weighs approximately 21 lbs.,
and the dimensions are approximately 45" in length, 31" in width, and 43" in height. In the condition at the
time of U.S. importation, the swing seat will not include removeable textile covered cushions. Further, the
children’s swing seat will be unassembled, will include all hardware for assembly, packaged in one box, and
will be offered for retail sale as a single unit.
The ruling request seeks classification of items 1 through 4 in subheading 9401.79.0011 Harmonized Tariff
Schedule of the United States (HTSUS). We agree in part.
The applicable subheading for items 1 through 3 will be 9401.79.0011, 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: With textile covered cushions or textile seating or backing material:
Household.” The general rate of duty will be free.
The applicable subheading for item 4 will be 9401.79.0004, 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: Swings for children.” The general rate of duty will be free.
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