The tariff classification, country of origin, marking, and trade remedy applicability of a chair from China.

N302634 February 21, 2019 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification; Country of Origin; Marking; Trade Program TARIFF NO.: 9401.79.0015; 9903.88.04 Timothy D. Dir Go Products LP 315 Meigs Road, Unit A383 Santa Barbara, CA 93109 RE: The tariff classification, country of origin, marking, and trade remedy applicability of a chair from China. Dear Mr. Dir: In your letter dated January 23, 2019, you requested a tariff classification, marking, country of origin and trade program ruling. Illustrative literature and a product description were provided for review. Go Products LP item, the “Outdoor Folding Chair,” is an armless, unupholstered, nylon fabric seat canopy attached to a collapsible stainless steel and aluminum frame. The “Outdoor Folding Chair” is intended for outdoor recreation such as camping, hunting, fishing and other outdoor venues. The applicable subheading for the “Outdoor Folding Chair” 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: Other.” The rate of duty will be free. Country of Origin and Marking Pursuant to 19 Code of Federal Regulations (CFR) 134.1(b), “country of origin” means the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin.” Further, pursuant to 19 CFR 10.14(b) a substantial transformation occurs when, as a result of manufacturing processes, a new and different article emerges, having a distinctive name, character, or use. You indicate that the material components for the “Outdoor Folding Chair” are manufactured, sourced, and hand assembled in China. Based on the information provided, it appears that the material components underwent a substantial transformation in China to become a chair, taking on a new name, character, and identity. As a result, the country of origin for the “Outdoor Folding Chair” is conferred in China. Part 134 of the CFR implements the country of origin marking requirements of 19 United States Code (USC) 1304. Unless excepted by law, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Marking of the “Outdoor Folding Chair” is to be in accordance with the above cited criteria. Section 301 Trade Remedy Applicability Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 9401.79.0015, HTSUS, unless specifically excluded, are subject to the additional 10 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 tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 dharmendra.lilia@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division