The tariff classification of a seat from China.

N326929 July 8, 2022 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.79.0015; 9903.88.04 Oscar Palacios C.H. Robinson International 680 Knox Street Torrance, CA 90008 RE: The tariff classification of a seat from China. Dear Mr. Palacios: In your letter dated July 5, 2022, you requested a binding tariff classification ruling on behalf of Brightside Enterprises. In lieu of samples, illustrative literature and a product description were provided. The “Playamigo All-in-One Portable Chair & Backpack” is a combination travel tote bag with storage compartments and a portable seat. The Playamigo is constructed of 3 internal round steel tube frame rails and 100% polyester fiber. The Playamigo tote area, removeable zipper pouch, interior elastic straps, and the three exterior pockets provides for the placement and portable storage of items. A convertible zipper chain strap allows the user can carry the Playamigo over the shoulder, across the body, or as a backpack. A reverse-coil zipper pocket located at the Playamigo’s base stows a mat that unfolds and extends for seating. The mat provides portable seating for outdoor recreation such as picnics, camping, hunting, fishing, beach, lakes, concerts, hiking, and sporting events. The dimensions approximate 17” in length, 18” in width, 10” in depth, weights under 5 lbs., and will be available in different colors. You request classification of the subject merchandise in subheading 9401.79.0015, Harmonized Tariff Schedule of the United States, (HTSUS). The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. EN XII to General Rule of Interpretation (GRI) 3(c) provides in part: “when goods cannot be classified by reference to Rule 3(a) specific description or 3(b) essential character, they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification.” The Playamigo is a composite good comprised of a backpack (4202) and a seat (9401). The backpack and the seat are permanently affixed one to the other and form a unitary whole. The Playamigo is suitable for functional use both as a backpack and as a portable seat; neither use is casual, incidental or subordinate to the other. Collectively, no essential character can be determined because no one single component is more important than the next. The Playamigo will be classified according to the component occurring last in numerical order within the appropriate tariff headings. In this case, seats of heading 9401 HTSUS, comes last. The applicable subheading for the subject merchandise will be 9401.79.0015, 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