The tariff classification of a seat from China.

N308573 January 13, 2020 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.79.0015; 9903.88.04 Jeffrey Leach Cascade Mountain Technologies, LLC PO BOX 233 Preston, Washington 98050 RE: The tariff classification of a seat from China. Dear Mr. Leach: In your letter dated December 21, 2019, you requested a tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided for review. Item 1, identified as the “Stadium Seat,” is a folded portable seat constructed of metal and a polyurethane coated polyester fabric that is used in conjunction with permanently affixed indoor and outdoor sport recreation bleachers. When the metal frame is unfolded the top section extends vertically and functions as the seat backrest, the bottom section extends horizontally and functions as the seat base. The stadium seat contains no vertical legs and is secured in place by a metal swivel hook that reaches the underside of a bleacher. The seat cushion is constructed of a polyethylene foam wrapped in polyester fabric and secured in place by a bungee cord. You state the article is designed for everyday use, placed on top of bleachers to increase comfort for spectators, and provides a soft seating surface along with protection from cold and wet bleachers. You request classification of the item in subheading 9401.79.0015, Harmonized Tariff Schedule of the United States, (HTSUS). 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 therof: Other seats, with metal frames: Other: Other: Outdoor: With textile covered cushions or textile seating or backing materials: Other.” The rate of duty will be free. Products of China classified under subheading 9401.79.0015, HTSUS, unless specifically excluded, are subject to the 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.  See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.  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 Section 301 trade remedy, 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 dharmendra.lilia@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division