Wooden and Metal Seats Excluded From Section 301 Duties, Importer Says in CIT Complaint

Imported wood and metal seats met the requirements for Section 301 tariff exclusions but had those duties unlawfully levied upon them by CBP, Georgia-based furniture importer and wholesaler Belnick said in its Oct. 17 complaint at the Court of International Trade (Belnick v. U.S., CIT # 23-00072).

Belnick asked the court to order CBP to reliquidate the entries under Harmonized Tariff Schedule subheading 9903.88.46 for exclusion from the various Section 301 tariffs and for refunds of any paid on the merchandise.

Belnick describes its imported seats as fitting broadly under metal frame upholstered and unupholstered styles and wood frame upholstered seats. The "normal duty rate" for all types of subject merchandise was free, said Belnick, but CBP incorrectly imposed 25% additional tariffs despite the seats qualifying for Section 301 exclusions. That exclusion should have been under subheading 9903.88.46, Belnick said. Each of the imported seats should have qualified for one of the following of the specifically described excluded products, Belnick said.

The first category are metal frame unupholstered seats, which Belnick advertises as metal bar stools, restaurant chairs, and stackable chairs and stools. These items met the eligibility requirements for exclusion under subheading 9903.88.04 because they were classified under subheading 9401.79.0050 as unupholstered metal frame seats not for outdoor or household use and were not folding and suitable for stacking.

The second category are metal frame upholstered seats, which Belnick advertises as "church chairs," various models of fabric side stack chairs, patio chairs, and others. These also met their own eligibility requirements under subheading 9903.88.46 by being classified under subheading 9401.71.0031 as upholstered metal frame seats not for household use and also having frames of iron or steel.

The final category are upholstered wooden frame seats, which Belnick advertises as fabric and leather side chairs, reception chairs, and wooden folding chairs. These items Belnick said should have been excluded for meeting the eligibility requirements of subheading 9903.88.46 because they already belonged under subheading 9401.61.4031 as upholstered wooden frame chairs other than of teak not for household use and not for children.