The tariff classification of a seat from China.

N327117 July 25, 2022 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.61.4011; 9903.88.04 Doug Peck Lodging by Liberty Inc. dba Charter Furniture 206 E. Frazier Avenue Liberty, North Carolina 27298-8289 RE: The tariff classification of a seat from China. Dear Mr. Peck: In your letter dated July 15, 2022, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided. Item number LER 7458-BRS, the “Reese Bar Stool,” is an upholstered stool seat constructed of a red beech wood frame with a polyurethane (PU) finish. Seating is provided for a single individual. The stool seat contains no armrests. The stool seat foundation cushion and the backrest cushion are encased in tight back textile fabric having self-welt seams. Affixed to the wooden frame are red beech wood side stretchers and stainless steel round tube metal footrests. Textile webbing and “S” springs located beneath the seat foundation provide comfort, structure, support, and are permanently affixed to the wooden frame. Teflon glides are located at the base of each leg. The stool seat is bar height, of which 30” in length exists from the floor to the seat foundation. The overall seat dimensions are 17.5” in width, 21” in depth, and 42” in height. The applicable subheading for the subject merchandise will be 9401.61.4011, 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 wooden frames: Upholstered: Chairs: Other: Other household.” 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 9401.61.4011, 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 9401.61.4011, 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