CLA-2 CO:R:C:M 951474 NLP
Mr. Steven Sauer
Grand Basket Co., Inc.
53-06 Grand Avenue
Maspeth, NY 11378
RE: Wicker/rattan rocking chairs; wood runners; parts of chairs;
General Explanatory Notes to Chapter 94; Explanatory Note
94.01; HRL 053757
Dear Mr. Sauer:
This is in response to your letter dated March 18, 1992, in
which you requested the tariff classification of wood runners for
wicker/rattan chairs under the Harmonized Tariff Schedule of the
United States (HTSUS). Photographs of the chairs and runners
were submitted for our review.
FACTS:
The articles at issue are wood runners for wicker/rattan
rocking chairs. The first photograph depicts two wooden runners
affixed to the prepared legs of a wicker/rattan chair. These
runners actually make the item a rocking chair. The second
photograph shows a wicker/rattan chair with the legs prepared for
runners. The runners are unattached and are shown with
corresponding holes pre-drilled to receive the legs of the chair.
The wood runners will be imported separately from the chairs to
which they will be attached.
ISSUE:
Are the wood runners classified in subheading 9401.90.40,
HTSUS, which provides for seats (other than those of heading
9402), whether or not convertible into beds, and parts thereof:
parts: of wood?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification shall be determined according
to the terms of the headings and any relative section or chapter
notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
Heading 9401, HTSUS, provides for the following:
Seats (other than those of heading 9402), whether or
not convertible into beds, and parts thereof.
In understanding the language of the HTS, the Harmonized
Commodity Description and Coding System (HCDCS) Explanatory Notes
may be utilized. The HCDCS Explanatory Notes, although not
dispositive, are to be used to determine the proper
interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August
23, 1989). The HCDCS General Explanatory Notes to Chapter 94
state, on page 1575, the following regarding parts of this
chapter:
This Chapter only covers parts, whether or not in the
rough, of the goods of headings 94.01 to 94.03 and 94.05,
when identifiable by their shape or other specific features
as parts designed solely or principally for an article of
those headings. They are classified in this Chapter when
not more specifically covered elsewhere.
HCDCS Explanatory Note 94.01 provides the following on page
1576:
PARTS
The heading also covers identifiable parts of chairs
or other seats, such as backs, bottoms and armrests (whether
or not upholstered with straw or cane, stuffed or spring),
and spiral springs assembled for seat upholstery.
Wicker/rattan rocking chairs are classified in heading 9401,
HTSUS. The subject wooden runners are identifiable parts of
these chairs. They have pre-drilled holes that will allow them
to receive the legs of the chair and they will serve as the part
that makes the chair a rocker. In addition, these runners are
not more specifically classified elsewhere. Therefore, the
runners are considered parts of chairs and are classified in
heading 9401, HTSUS.
Headquarters Ruling Letter (HRL) 053757 dated October 6,
1977, dealt with the classification of furniture parts under the
Tariff Schedules of the United States (TSUS). The merchandise at
issue in HRL 053757 consisted of various wooden rocker and chair
parts; including seats, crowns, runners, spindles, legs and
cross-bars. The importer proposed to import these parts in
separate containers with 10 seats in one container and the
requisite number of parts to complete these chairs in another
container. The separate containers were shipped on different
vessels. Under these circumstances, Customs held that the
imported parts were not considered complete, but unassembled
chairs. Accordingly, the parts were classified under the
provision for parts of furniture, in item 727.40, TSUS.
Congress has indicated that earlier tariff rulings must not
be disregarded in applying the HTSUS. The conference report to
the 1988 Omnibus Trade Bill, states that "on a case-by-case
basis prior decisions should be considered instructive in
interpreting the HTS[USA], particularly where the nomenclature
previously interpreted in those decisions remains unchanged and
no dissimilar interpretation is required by the text of the
HTS[USA]." H. Rep. No. 100-576, 100th Cong., 2D Sess. 548, 550
(1988).
The subject nomenclature in the TSUS and HTSUS are
essentially the same and both HRL 053757 and this case deal with
the classification of runners imported separately from the chairs
to which they will be attached. Therefore, as the runners at
issue are constructed of wood and are imported separately from
the wicker/rattan chairs, they will be classified as seat parts
made of wood in subheading 9401.90.40, HTSUS.
HOLDING:
Wood runners that are imported separately from the
wicker/rattan chairs to which they will be attached are
classified in subheading 9401.90.40, HTSUS, which provides for
seats (other than those of heading 9402), whether or not
convertible into beds, and parts thereof: parts: of wood. The
rate of duty is 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division