The tariff classification of hunting chair stands from China and Vietnam.

N308758 January 21, 2020 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.79.0015; 9903.88.04 Sandra L. Roberts Ardisam, Inc. DBA Rivers Edge Treestands, Inc. 1160 8th Street Cumberland, Wisconsin 54829 RE: The tariff classification of hunting chair stands from China and Vietnam. Dear Ms. Roberts: In your letter dated January 6, 2020, you requested a tariff classification ruling. In lieu of samples, illustrative literature and product descriptions were provided for review. Item RE650, identified as the “LockdownTM 21’ 2-Man,” is an outdoor flip-up padded bench seat affixed to a ladder stand used by hunters and archers. The ladder is constructed of metal and is 21’ in height. Affixed at the top of the ladder is a metal mesh platform that measures 42” in length and 28.5” in width. Affixed to the platform is a metal frame bench seat that measures approximately 40” in length, 19” in width, and 21” in height with a weight capacity of 500 lbs. A polyvinyl chloride (PVC) mesh fabric covers the padded seat base and padded backrest. Stability blades, ratcheting straps, and a tree bark-biting bar are included. All hardware is included for assembly. Item RE556, identified as the “Big FootTM Teartuff XL Lounger Hang-On,” is an outdoor single metal seat affixed to a metal mesh platform used by hunters and archers. The platform measures approximately 37.5” in length and 24” in width. The seat measures approximately 19” in length, 11.5” in width, and 22” in height with a weight capacity of 300 lbs. A PVC woven mesh fabric covers the seat base and padded backrest. All hardware is included for assembly. You state the subject merchandise will be imported from China as well as Vietnam. You request classification of the subject merchandise in subheading 9401.79.0015, Harmonized Tariff Schedule of the United States, (HTSUS). The applicable subheading for item RE650 and item RE556 will be 9401.79.0015, 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: Outdoor: With textile covered cushions or textile seating or backing material: Other.” The rate of duty will be free. TRADE REMEDY 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