The Product
- A pair of collapsible seats with aluminum frames, built into a collapsible wagon with a steel frame.
- Seat bases, backrests, armrests, cupholders and the wagon's storage area are made of 600D polyester canvas and woven nylon mesh fabric.
- The seats and the wagon form one unit and don't detach from each other.
- Has a pull handle and four oversized plastic wheels. The wagon stays put when the seats are extended.
- Meant for portable seating and storage at outdoor recreation such as camping, fishing, the beach, concerts and sporting events.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Ultimate Sideline Wagon | HTS 9401.79.0015 | 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 |
Explanation
Heading 9401 covers seats. CBP placed the wagon on the line for outdoor seats with metal frames and textile seating or backing material. That fits its aluminum-framed seats, whose bases and backrests are polyester canvas and nylon mesh.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Does it have seats with metal frames?
- Are the seats and backrests made of textile, such as canvas or mesh fabric?
- Is it meant for outdoor use?
- Are the seats and the wagon joined as one unit that doesn't come apart?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9401.79.0015 | ✓ Still in the schedule | Heading 9401 | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
Rulings N308573, N320644, N326929 and N353020 also placed seats on 9401.79.0015. Rulings N319725, N325938, N337360 and N350933 put seats on other lines of the same subheading.
- N337360January 5, 2024Seat from China9401.79.0046
- N325938May 19, 2022Seat from China9401.79.0011
- N326929July 8, 2022Seat from China9401.79.0015
- N350933July 28, 2025Seat from China9401.79.0025
- N353020September 15, 2025Seat from China9401.79.0015
- N308573January 13, 2020Seat from China9401.79.0015
- N319725June 8, 2021Seat from China9401.79.0035
- N320644July 26, 2021Seat from China9401.79.0015
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N358963 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms