The tariff classification of a seat from China.

N327485 August 22, 2022 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.71.0011; 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 August 4, 2022, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided. Item number LER 600-4126, the “Custom Bench,” is an upholstered seat affixed to a rectangle shape stainless steel metal frame base with 4 stainless steel leg posts. The metal frame base is a 25 mm in diameter tube that is present throughout the entire length and width of the bench. The bench has no armrests or backrest, and a storage cavity is not present. Seating is provided for one or more individuals. The upper bench component comprises 2 tight back seat cushions; the left and right seat cushions are constructed of seat boards, foam, Dacron fibers, muslin fabric, and are encased in textile fabric. The lower bench component is not a cushion; the lower bench component is constructed of solid wood and plywood materials encased in textile fabric. A pair of straps, 2” in width, are top stitched to the upper and lower bench components. The lower bench component is affixed to the metal frame with screws. Teflon glides are located at the base of each leg. The overall seat dimensions are 64” in width, 22” in depth, and 18” in height. The seat will be imported assembled and in a single carton. The applicable subheading for the subject merchandise will be 9401.71.0011, 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: Upholstered: 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 9401.71.0011, 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 9401.71.0011, 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