The tariff classification of a seat from China.

N319790 June 8, 2021 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.71.0011; 9903.88.04 Kenneth C. Chu USPTI, LLC 3636 Main Street, 6R Flushing, New York 11354 RE: The tariff classification of a seat from China. Dear Mr. Chu: In your letter dated June 2, 2021, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided. Item WK656338, identified as the “Saucer Chair,” is an armless and 100% faux fur polyester upholstered seat affixed to a folding metal frame. Seating is provided for a single individual. The saucer seat base and backrest is tufted. The saucer seat dimensions approximate 31” in length, 29.5” in width, and 27” in height. You identify subheading 9401.79.0015, Harmonized Tariff Schedule of the United States, (HTSUS), as the applicable classification. We disagree. The documentation provided specifically identify and illustrate the saucer seat as upholstered. The applicable subheading for the subject merchandise will be 9401.71.0011, 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. 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 dharmendra.lilia@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division