CLA-2-94:OT:RR:NC:N4:433
Troy Crago-Edwards
Import Specialist
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a wicker stacking chair from China.
Dear Mr. Crago-Edwards:
In your letter dated December 3, 2009, you requested a tariff classification ruling.
At issue is a wicker stacking chair, style number A050HA01472. This item is composed of a powder-coated steel frame with polyethylene wicker seating and back support. The overall size is 21.25 inches wide by 23 inches deep and 29.25 inches high. The chair has been designed to allow stacking for storage purposes. This item is being marketed in the outdoor living division for household use.
The subject chair is composed of different components [steel, polyethylene] and is considered a composite good. Regarding the essential character of the chair, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, based on the specifications you have provided, the steel component imparts the essential character to the good.
The applicable subheading for the wicker stacking chair 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: Other: Household.” 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