The tariff classification of a combination collapsible seat and collapsible wagon from China

N358963 March 2, 2026 CLA-2-94:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 9401.79.0015 Madisen Patanella Dick's Sporting Goods 345 Court Street Coraopolis, PA 15108 RE: The tariff classification of a combination collapsible seat and collapsible wagon from China Dear Ms. Patanella: In your letter dated February 18, 2026, you requested a tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided. The “Ultimate Sideline Wagon” is a pair of collapsible aluminum metal frame seats integrated into a collapsible steel frame wagon. The seat foundations, backrests, armrests, cupholders, and the rectangle wagon’s storage cavity are constructed of 600D polyester canvas and woven nylon mesh fabric. The chairs and the wagon component are adapted one-to-the-other and form a unitary whole; the chairs and the wagon do not disengage and do not detach from one another. The Ultimate Sideline Wagon has a pull handle, four oversized plastic wheels, and when the chairs extend the wagon is stationary. The Ultimate Sideline Wagon provides for portable seating and storage for outdoor recreation such as camping, hunting, fishing, beach, concerts, and sporting events. The dimensions of each seat are 18" in width and 14" in depth. The dimensions of the wagon are 23.5" in width, 15" in depth, and 15" in height. The applicable subheading for the subject merchandise 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: Outdoor: With textile covered cushions or textile seating or backing material: Other.” The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at dharmendra.lilia@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division