The tariff classification of a seat component from China.

N320628 July 26, 2021 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.90.5021; 9903.88.03 Laura Steinkopf Trend Lab, LLC 8925 Highway 101 West Savage, Minnesota 55378 RE: The tariff classification of a seat component from China. Dear Ms. Steinkopf: In your letter dated July 21, 2021, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided. The “Sloth Character Chair” is a cut, sewn, shaped and unstuffed seat shell constructed of 100% polyester textile fabric. Unlike a slip cover which is placed over a finished seat providing protection against wear and tear, the subject seat shell is a permanent component to a seat as a seat will not be complete without it. The seat base, the backrest, and the armrests comprising the seat shell are sewn together as a unified article and will take the shape of a sloth once filled with polyester fill. Based on the information provided, stuffing of the polyester fill will occur after United States importation. Further, the seat shell will be filled once and sewn shut as there is no zipper for re-opening. The seat shell dimensions approximate 19” in length, 19” in width, and 21” in height. Once stuffed, seating is provided for a single individual. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. The ENs to Chapter 94 of the Harmonized Tariff Schedule of the United States, (HTSUS), “Parts,” state: “This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.” Further, the ENs to Heading 9401 “Parts,” state: “This heading also covers identifiable parts of chairs or other seats, such as backs, bottoms, and arm-rests (whether or not upholstered with straw or cane, stuffed or sprung), seat or backrest covers for permanent attachment to a seat, and spiral springs assembled for seat upholstery.” The unstuffed seat shell is a dedicated part of an incomplete child seat and is not more specifically provided for elsewhere in the tariff schedule. The applicable subheading for the subject merchandise will be 9401.90.5021, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other: Other of textile material, cut to shape.” 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 9401.90.5021, 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 9401.90.5021, 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