The tariff classification of a seating stand from China.

N326888 July 6, 2022 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.79.0015; 9903.88.04 Rhonda McClintic Academy Sports + Outdoors 1800 North Mason Rd. Katy, Texas 77449 RE: The tariff classification of a seating stand from China. Dear Ms. McClintic: In your letter dated July 1, 2022, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided. Item number “MUD-MQP1600,” identified as the “Quad Tree Stand,” is a 12’ in height steel metal frame 8 rung ladder stand used by hunters and archers. Affixed to the ladder is a steel metal frame mesh platform base and a 6 post steel metal frame ethylene-vinyl acetate (EVA) padded shooting rail surround. The shooting rail is 36” from the platform base. The platform base measures 57” in length and 57” in width. The complete stand is 110 lbs. in weight, a weight capacity of 500 lbs., and will provide outdoor seating for one or more individuals. Affixed to the platform base are 2 “Muddy Flex-Tek” 360 degree steel metal frame swivel seats with armrests. The seat foundations and backrests are constructed of textilene 2X1 polyester mesh fabric. The dimensions of each seat approximate 18” in width and 14” in depth. The stand will be packaged unassembled with all hardware required for assembly. The applicable subheading for the subject merchandise will be 9401.79.0015, 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 metal frames: Other: Other: Outdoor: With textile covered cushions or textile seating or backing material: Other.” 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 9401.79.0015, 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 9401.79.0015, 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