The tariff classification of a seat from China.

N327375 August 22, 2022 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.31.0000; 9903.88.03 Ewa Szczepanski Casio America, Inc. 570 Mount Pleasant Avenue Dover, NJ 07801 RE: The tariff classification of a seat from China. Dear Ms. Szczepanski: In your letter dated July 29, 2022, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided. The subject merchandise is a swivel stool seat constructed of a beech wood frame. A revolving single threaded cast iron rod is affixed to the seat foundation and allows for the variable height adjustment functionality. The seat cushion is constructed of urethane foam, circular in shape, affixed in place, and is encased in polyester fabric. Seating is provided for a single individual. The stool seat contains no backrest or armrests. No casters are located at the base of each leg. The overall seat dimensions approximate 13” in diameter and 19” - 22” in height. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs) constitute the official interpretation of the Harmonized System at the international level. Swivel seats of wood with variable height adjustment are chairs having seats that can revolve and, in some cases, tilt. For swivel seats with a back, the back may tilt independently of the seat. Most of the area of the seat, and also of the back, if applicable, should be of wood. The seat is raised or lowered with a hydraulic/gas cylinder or screw. They may or may not have wheels. The subject merchandise is within the construct of the Chapter 94 subheading EN for subheading 9401.31, HTS. The stool seat foundation and the seat legs, comprising the frame, are constructed of wood. The stool seat does not have a tilt mechanism or a hydraulic/gas cylinder lift mechanism. However, a revolving single threaded cast iron rod is affixed to the wooden seat foundation and serves as the screw that allows for the increase or decrease in the seat’s elevation. Manually adjusting the seat foundation clockwise or counter-clockwise will in turn raise or lower the threaded cast iron rod. The applicable subheading for the subject merchandise will be 9401.31.0000, 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: Swivel seats with variable height adjustment: Of wood.” 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 9401.31.0000 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 9401.31.0000 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). 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 19 C.F.R. § 177.9(b)(1).  In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 C.F.R. § 177.2.  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