HQ H273303
CLA-2 OT: RR: CTF: TCM: H273303 MAB
Mr. Scott Leonard
Import Compliance Manager
HSNi
1 HSN Drive
St. Petersburg, FL 33729
RE: Tariff classification of a Classic Garden Seat
Dear Mr. Leonard:
This letter is in response to your request dated January 11, 2016, on behalf of HSNi, to U.S. Customs and Border Protection (CBP), National Commodity Specialist Division (NCSD) for a binding ruling on the tariff classification of the “Classic Garden Seat” under the Harmonized Tariff Schedule of the United States (HTSUS). Your ruling request was forwarded to this office by the NCSD for a response. No samples were provided, but photos and descriptive literature were considered for this analysis.
FACTS:
The subject merchandise, called a “Classic Garden Seat” is made of ceramics (crafted of glazed ceramics) with pierced details and a hollow core. It is cylindrical in shape with the overall dimensions of 19 inches high by 13 inches in diameter. It has no seat back. Marketing for the product indicates that it can be used as a traditional seat, as a stand-alone sculpture, or as a side-table for indoor or outdoor use.
HSNi also stated in its ruling request that the product passed a static seat load test of 500 pounds and an impact seat test of 175 pounds, without failure.
ISSUE:
Whether a glazed ceramic hollow object is classified as a statuette or other ornamental ceramic article of heading 6913, as a seat of heading 9401, or as an other piece of furniture of heading 9403, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule 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 GRIs may then be applied.
GRI 3(a) provides:
When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
The HTSUS headings under consideration are the following:
6913 Statuettes and other ornamental ceramic articles:
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:
9403 Other furniture and parts thereof:
Note 2 to Chapter 69 states the following, in relevant part:
2. This chapter does not cover:
(ij) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings).
Note 2 to Chapter 94 states the following, in relevant part:
The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN 69.13 states, in relevant part:
This heading covers a wide range of ceramic articles of the type designed essentially for the interior decoration of homes, offices, assembly rooms, churches, etc., and outdoor ornaments (e.g., garden ornaments).
It continues:
The heading covers:
Articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to support or contain other decorative articles or to add to their decorative effect, …
The General ENs to Chapter 94 state, in relevant part:
For the purposes of this Chapter, the term “ furniture ” means :
(A) Any “ movable ” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists’ surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan trailers or similar means of transport. (It should be noted that, for the purposes of this Chapter, articles are considered to be “ movable ” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are also included in this category.
The EN 94.01 states, in relevant part:
Subject to the exclusions mentioned below, this heading covers all seats (including those for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter), for example :
Lounge chairs, arm chairs, folding chairs, deck chairs, infants’ high chairs and children’s seats designed to be hung on the back of other seats (including vehicle seats), grandfather chairs, benches, couches (including those with electrical heating), settees, sofas, ottomans and the like, stools (such as piano stools, draughtsmen’s stools, typists’ stools, and dual purpose stool steps), seats which incorporate a sound system and are suitable for use with video game consoles and machines, television or satellite receivers, as well as with DVD, music CD, MP3 or video cassette players.
The EN 94.03 states, in relevant part:
This heading covers furniture and parts thereof, not covered by the previous headings.
The subject merchandise, referred to as a “Classic Garden Seat” is placed directly on the floor or ground when in use. According to HSNi, the product can be sat upon repeatedly by persons up to 175 pounds or it can support a static object up to 500 pounds. Descriptive literature, marketing, and online research clearly indicate it is a multi-use product, equally suitable for use as a seat and as a side-table. Pursuant to the ENs to Chapter 94, “furniture” means any moveable article, which are constructed for placing on the floor or ground, and which has a utilitarian purpose. This describes the subject merchandise because the instant product is placed directly on the ground when in use and provides the utilitarian function of a table or seat. As such Note 2 to Chapter 69 directs that the subject Classic Garden Seat is excluded from Chapter 69. Excluding the merchandise from classification in Chapter 69 in this manner also comports with the ENs to heading 69.13 subsection (A) which clarifies that goods classified therein are articles which have no utility, and are used as decoration or ornamentation. The subject Classic Garden Seat has utility, in that it is a seat and it is a table. The subject merchandise is not classified in heading 6913, HTSUS.
Having ruled out heading 6913, HTSUS, it is worth noting again that the subject Classic Garden Seat is equally suitable for use as a seat and as a side-table, which are classifiable in headings 9401 and 9403, HTSUS, respectively. GRI 3(a) directs that where an article is classifiable under two or more headings, then the heading which provides the most specific description shall be preferred to headings providing a more general description. Seats (as well as chairs) are types of furniture. The term “furniture”, therefore, is broader than the term “seats”. As the heading for “seats” is the more specific of the two, GRI 3(a) directs classification of the Classic Garden Seat in heading 9401, HTSUS.
Furthermore, the EN to 94.01 clarifies that this heading covers all seats, including ottomans and the like, and stools. The subject Classic Garden Seat has no back, and thus can be considered a stool. Finally, the EN 94.03 clarifies that the heading covers furniture not covered by previous headings. Heading 9401, which precedes heading 9403 in the tariff describes the subject Classic Garden Seat and is therefore preferable for tariff classification purposes.
This analysis is consistent with a previous CBP ruling classifying a very similar, if not identical, article in heading 9401, HTSUS. See New York Ruling Letter (NY) N034384, dated August 5, 2008 (classifying a hollow ceramic garden stool, measuring 16 inches high and 13 inches in diameter, which can handle up to 200 pounds of weight in heading 9401, HTSUS).
HOLDING:
By application of GRI 3(a) and GRI 1, the subject Classic Garden Seat is classified in heading 9401, HTSUS. It is specifically provided for in subheading 9401.80.60, which provides for, “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Other.” The column one rate of duty is free.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Myles B. Harmon, Director
Commercial & Trade Facilitation Division