CLA-2-94:OT:RR:NC:N4:433
David Prata
Trade Compliance Analyst
Geodis / Freight Forwarding
At CVS Health
Mail Code 5055
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of two folding chairs from China.
Dear Mr. Prata:
In your letter dated September 29, 2016 you requested a tariff classification ruling. As requested, the two samples of folding chairs will be returned to you.
Item number 207857 are two outdoor folding chairs. One folding chair is composed of a tubular steel frame, colored white, having a green canvas-like seat and back and the other folding chair is composed of a tubular steel frame, colored white, having a blue canvas-like seat and back. The seat and back of the two folding chairs are made of polyester. The seat of the two folding chairs is approximately 5½ inches off of the ground. You specifically inquire as to classification of the two folding chairs at the 10-digit statistical subheading level, and whether the two folding chairs are considered “household” chairs.
Classification under the Harmonized Tariff Schedule of the United States (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.
It is our position that the two folding chairs are classified in accordance with GRI 1, HTSUS, in that the terms of heading 9401, specifically provide for “seats,” of which the merchandise concerned falls within. Upon reflection of subheading 9401.79.0011, HTSUS, at the 10-digit statistical level the term “household” invokes a principal use for the merchandise concerned. Additional U.S. Rules of Interpretation (AUSRI), 1 (a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.
When terms are not defined in the Harmonized Tariff Schedule of the United States (HTSUS) or the Explanatory Notes (ENs) to the HTSUS, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
The Online Oxford English Dictionary defines a “household” at 3., as the contents or appurtenances (belongings) of a house considered collectively; household goods or furniture. The Online Oxford English Dictionary further defines a “household” at Compounds, C2.: “household effects,” as the movable contents of a house; property relating to the running or maintenance of a household, as furniture, domestic appliances, etc., and “household goods” as the movable contents of a house, esp. furniture; (also) items used in the running or maintenance of a household. By interpretation of the meaning of “household” the outdoor folding chairs of the merchandise concerned are used at beach-sides, lake-fronts, campgrounds, outdoor concerts and the like, but are not used principally or predominately within one’s household. Consistent with Headquarters ruling HQ 954814 dated December 9, 1993, the outdoor folding chairs of the merchandise concerned {are not} classified under the term “household.”
The applicable subheading for the folding chairs (item # 207857) of the merchandise concerned will be 9401.79.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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.” The rate of duty will be free
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division