OT:RR:CTF:CPMMA H305377 KSG
Lorraine Aldinger
Director, Imports
Rite Aid Corporation
30 Hunter Lane
Camp Hill, PA 17011
Chris Fladager
Norvanco International, Inc.
3514 142nd Avenue East, #400
Sumner, WA 98390
David Feldstein
President
Global Innovative Services Inc.
150-2188 No. 5 Road
Richmond, BC V6X 2T1
Canada
Aaron Cullen
CVS Import Client Liaison
Barthco International, Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: Revocation of NY N294603, NY N196451 and NY M84487 and modification of NY N235681; tariff classification of one-step step stools
Dear Ms. Aldinger, Mr. Fladager, Mr. Feldstein and Mr. Cullen:
This letter is in reference to New York Ruling Letters (NY) N294603, dated March 2, 2018, NY N196451, dated December 27, 2011, NY M84487, dated June 27, 2006, and NY N235681, dated December 5, 2012, regarding the classification of one-step step stools in the Harmonized Tariff Schedule of the United States (HTSUS).
In NY N294603 and NY N196451, U.S. Customs & Border Protection (CBP) classified a plastic one-step step stool in subheading 9401.80, HTSUS, which provides for "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics."
In NY N235681, CBP classified, amongst other items, a one-step step stool for children made of MDF in subheading 9401.69.80, HTSUS, which provides for "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other."
In NY M84487, CBP classified a one-step step stool for children made of wood in subheading 9403.60.80, HTSUS, which provides for "Other furniture and parts thereof: Other wooden furniture: Other."
We have reviewed NY N294603, NY N196451, NY M84487, and NY N235681, and determined that the rulings are in error. Accordingly, for the reasons set forth below, CBP is revoking NY N294603, NY N196451 and NY M84487 and modifying NY N235681.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY N294603, NY N196451, NY M84487, and to modify NY N235681 was published on March 23, 2022, in Volume 56, Number 11 of the Customs Bulletin. No comments were received in response to the notice.
FACTS:
The one -step stool classified in NY N294603 is described as a step stool made of high-density plastic with slip resistant dots on the top of the stool to provide sure footing.
The one-step step stool classified in NY N196451 is described as a folding step stool made of plastic. It is collapsible and features a carrying handle.
The one-step step stool for children classified in NY M84487 is described as made of wood.
The one-step step stool classified in NY N235681 is described as a children's step stool made of MDF. The other articles classified in NY N235681 are not affected by this modification.
ISSUE:
Whether the one-step step stools are properly classified in heading 9401 as seats, in heading 9403 as other furniture or classified according to their constituent material in heading 3924 or in heading 4421.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). 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 2 through 6 may then be applied in order.
GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
The HTSUS headings under consideration are the following:
3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics:
4421 Other articles of wood:
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:
9403 Other furniture and parts thereof:
Both Chapters 39 and 44 exclude by chapter note articles of furniture of chapter 94 (Chapter 39, Note 2(x), HTSUS, and Chapter 44, Note 1(o)), HTSUS. Therefore, the first issue to address is whether the one step stools are classified in heading 9401, HTSUS, or heading 9403, HTSUS, and therefore excluded from Chapters 39 and 44, HTSUS.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, constitute the official interpretation of the Harmonized System 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. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN for Chapter 94 provides, in pertinent 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. (Emphasis added)
The EN for heading 9401 provides, in pertinent 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, draughtsman’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. (Emphasis added)
The heading does not, however, include :
(f) Stools and foot-stools (whether or not rocking) designed to rest the feet,
baby walkers, and linen and similar chests having a subsidiary use as seats (heading 94.03).
The EN for heading 9403 provides, in pertinent part:
The heading includes furniture for:
(1) Private dwellings, hotels, etc., such as: cabinets, linen chests, bread chests, log chests; chests of drawers, tallboys; pedestals, plant stands; dressing tables ; pedestal tables; wardrobes, linen presses; hall stands, umbrella stands; sideboards, dressers, cupboards; food safes ; bedside tables; beds (including wardrobe beds, camp beds , folding beds, cots, etc.); needlework tables; stools and foot-stools (whether or not rocking) designed to rest the feet, fire screens; draught screens ; pedestal ashtrays; music cabinets, music stands or desks; play pens; serving trolleys (whether or not fitted with a hot plate). (Emphasis added)
CBP addressed the classification of step stools with two or more steps in Headquarters Ruling Letter (HQ) H202595, dated March 19, 2018. In the HQ ruling, CBP revoked six ruling letters and classified multi-step step stools by their constituent material rather than as furniture in heading 9403, HTSUS. CBP determined in HQ H202595 that multi-step step stools are not used to equip private dwellings; they were determined to be more like ladders. CBP noted in HQ H202595 that "One might be able to sit on the step stools, but only for a short period of time and not comfortably." CBP found that the step stools were not akin to any of the exemplars listed in EN 9403 and that a step was akin to a rung of a ladder. Similarly, the one-step stools are also not used to equip private dwellings, and are not a seat or foot stool.
Heading 9401 covers seats. The EN for Heading 9401, in describing types of seats included within the heading, describes stools that are used as a seat such as piano stools, draughtsman's stools, typists’ stools, and dual-purpose stool steps. The types of stools listed in the exemplar are all either round or shaped for use as seating. As discussed above, the one-step step stools are not shaped for use as seating or otherwise designed to be used as seats. The low height of the one-step stool alone renders it not very functional as a seat. The step stools are not similar to the exemplars listed in the EN for Heading 9401. Further, there is nothing about these step stools that would indicate a dual purpose. The stools would not be comfortable to sit on for more than a short period of time. Slip resistant dots or treads are a further indication that a one-step step stool is designed to solidly stand on rather than to be used as a seat.
Heading 9403 includes other furniture such as stools and foot stools. The instant step stools do not equip or furnish a private dwelling. The step stool does not share in the characteristics of furniture used to equip a private dwelling for rest, relaxation, storage or display. The step stools are not designed to rest the feet. The one-step step stools are not similar to any of the exemplars listed in the EN for Heading 9403. The one-step step stools are designed to elevate a standing person in order to reach something or perform a task at a greater height. After the task is accomplished, the step stool is designed to be carried (by its handle) and stored when not in use. The one-step step stool is more akin to a rung of a ladder in its utilitarian function. Therefore, we find that the one-step step stool is not properly classified in either Heading 9401, HTSUS or in Heading 9403, HTSUS.
In New York (NY) I89058, dated December 24, 2002, and in NY 803257, dated November 18, 1994, plastic one-step step stools were classified in subheading 3924.90.55, HTSUS (now subheading 3924.90.56, HTSUS). Consistent with those rulings, the one-step plastic step stools in NY N294603 and NY N196451 are classified according to GRI 1 in heading 3924 and in accordance with GRI 6, in subheading 3924.90.56 as other household articles, of plastics.
In NY I86724, dated October 25, 2002, a wooden one-step stool was classified in subheading 4421.90.97, HTSUS (now subheading 4421.99.97). In NY N310648, dated March 25, 2020, a wooden one-step stool designed for a child to stand and reach a countertop was classified in subheading 4421.99.97, HTSUS. Consistent with those rulings, the one-step step stool made of MDF in NY N235681 and the wooden step stool in NY M84487 are classified in heading 4421 and in accordance with GRI 6, in subheading 4421.99.97 as other articles of wood.
HOLDING:
Pursuant to GRI's 1 and 6, the plastic one-step step stools in NY N294603 and NY N196451 are classified according to GRI 1 in heading 3924 and in accordance with GRI 6, in subheading 3924.90.56, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other”. The column one, general rate of duty is 3.4% ad valorum. The one-step step stool made of MDF in NY N235681 and the wooden step stool in NY M84487 are classified in heading 4421 and in accordance with GRI 6, in subheading 4421.99.97, which provides for “Other articles of wood: Other: Other: Other: Other”. The column one, general rate of duty is 3.3% ad valorum.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided for at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N294603, NY N196451 and NY M84487 are revoked and NY N235681 is modified in accordance with the above analysis.
Sincerely,
Andrew Langreich for
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
cc: NIS Dharmendra Lilia, NIS Sandra Carlson, NIS Kristopher Burton and NIS Seth Mazze, NCSD