CLA-2-94:OT:RR:NC:N4:433
John Whitson
Customs Compliance Specialist
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a patio swing that converts to a bed from Taiwan.
Dear Mr. Whitson:
In your letter dated 6/16/2011, you requested a tariff classification ruling. Illustrative photos, identified by reference T-271576, have been submitted for a patio swing that converts to a bed.
Photos depict a floor standing patio swing with seat cushions, a canopy, and an attached tray that one can place items upon. Photos also depict the patio swing being manipulated into a bed. The swing has a steel frame and the seats have an underlying frame made of steel. The cushions are made from woven acrylic fabric and are filled with a polyester batting. The canopy is made of woven acrylic fabric. The seats and seat backs of the swing recline into multiple positions to form a lounger or a day bed.
The Harmonized Commodity Description and Coding System Explanatory Notes (EN’s) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the EN’s provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the system. CBP believes the EN’s should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
EN VIII to GRI 3(b) states: the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Upon review of the floor standing swing that can also be used as a bed, we are of the opinion that use of the item as a bed is secondary, as compared to, the primary usage of the item as a swing. Further, the attached tray connected to the frame appears to only be accessible to one in an upright position while in a swing configuration. Accordingly, the merchandise is classifiable under heading 9401 – the provision for seats.
The applicable subheading for the swing that can also be used as a bed, will be 9401.71.0011, 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: Upholstered: 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