CLA-2-94:OT:RR:NC:N4:433
Michael Skidmore
Michael J. Skidmore Customs Broker
103 Greenleaf Street
Quincy, MA 02169
RE: The tariff classification of a garden seat/kneeler from China.
Dear Mr. Skidmore:
In your letter dated October 5, 2009, on behalf of Potpourri Group Inc., you requested a tariff classification ruling. The sample you submitted will be returned to you as requested.
A sample was submitted of a Garden Seat/Kneeler. The item is 23.5 inches wide, 11 inches deep and 18.5 inches high. It is made of tubular steel with two foam cushions; one cushion is for seating, the other for kneeling. The item can be used as a kneeling pad for ease of planting bulbs in a garden since the kneeling pad is 4 inches off the ground. Alternatively, the item functions as a garden seat when it is placed in its reversed position on which a person of reasonable size can sit comfortably.
You suggest that this item, having a dual purpose, be classified as a seat under heading 9401 rather than as “other furniture” under heading 9403. This is dictated by GRI 3 (a) which states “When goods are, prima facie, classifiable under two or more headings …the heading providing the most specific description shall be preferred to headings providing a more general description.” We concur that GRI 3 (a) is appropriate for classifying this merchandise.
The applicable subheading for the garden seat/kneeler will be 9401.79.0025, 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: Outdoor: Household: 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 http://www.usitc.gov/tata/hts/.
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 (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division