CLA-2-94:OT:RR:NC:N4:433
Robert Hornyan
ACB Import Services, Inc.
2135 E. Jones Avenue
Phoenix, AZ 85040
RE: The tariff classification of a couch and chair from China.
Dear Mr. Hornyan:
In your letter dated March 24, 2018, you requested a tariff classification ruling on behalf of your client, Bestway USA Inc. Illustrative literature and a description were submitted.
Item number 75052E-US19 is the “Inflate-A-Chair.” This item is an inflatable chair made of flocked polyvinyl chloride (PVC). When inflated the chair measures 44” x 44” x 26,” and is designed to be placed on the floor or ground. Additional internet research indicates that the “Inflate-A-Chair” is suitable for indoor and outdoor use.
Item number 75063E-US19 is the “Multi Max II Air Couch.” This item is an inflatable two-person couch, made of flocked polyvinyl chloride (PVC). When inflated the couch measures 79” x 63” x 25,” and is designed to be placed on the floor or ground. Additional internet research indicates that the “Multi Max II Air Couch” can fold out to a bed and when deflated conveniently folds compactly for storage or travel.
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.
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The General ENs to Chapter 94, HTSUS, state, in relevant part, with regard to the meaning of furniture, at (A): For the purposes of this Chapter, the term “furniture” means: [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 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 included in this category.]
Upon review of the meaning of “furniture” as described by the General ENs to Chapter 94 and the ENs to heading 9401 (Seats …, whether or not convertible into beds, and parts thereof), the chair and couch of the merchandise concerned squarely fall within the meaning of “furniture” as provided by the General ENs of Chapter 94 and the exemplars listed in the ENs to heading 9401. As such, these items cannot be classified in Chapter 39 with its subheading of 3926.90.7500, (Pneumatic mattresses and other inflatable articles, not elsewhere specified or included), HTSUS, for Legal Note 2 (x) to Chapter 39 in pertinent part excludes articles of Chapter 94, specifically that of furniture from being classified within its chapter. With case in point, the merchandise concerned is classifiable within the furniture provision of heading 9401, HTSUS.
Consistent with New York ruling NY F89715 dated August 7, 2000, the “Inflate-A-Chair” is classifiable within the furniture provision of heading 9401, HTSUS, with its subheading of 9401.80.4046, HTSUS.
Consistent with New York rulings NY C80525 dated October 21, 1997 and NY L85712 dated June 22, 2005, the “Multi Max II Air Couch” is classifiable within the furniture provision of heading 9401, HTSUS, with its subheading of 9401.40.0000, HTSUS.
The applicable subheading for the item number 75052E-US19 “Inflate-A-Chair” will be 9401.80.4046, 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: Of rubber or plastics: Other: Other: Other.” The rate of duty will be free.
The applicable subheading for the item number 75063E-US19 “Multi Max II Air Couch” will be 9401.40.0000, 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: Seats other than garden seats or camping equipment, convertible into beds.” 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