CLA-2-94:OT:RR:NC:N4:433
Carissa Clark
Senior Compliance Specialist
Cornerstone Brands
5568 West Chester Road
West Chester, OH 45069
RE: The tariff classification of a chair and cushions from China.
Dear Ms. Clark:
In your letter dated November 3, 2014, on behalf of Cinmar, DBA Frontgate and GrandinRoad, you requested a tariff classification ruling. No photos or illustrative literature were provided.
Item number 144842 is identified as the “Angela Club Chair.” The chair has an aluminum frame covered over in woven polyethylene strips. The chair has removable seating and back cushions made of polyurethane foam covered in polyester. This chair will be sold by GrandinRoad via catalog or internet as a set, with frame and cushions shipped to the customer in separate boxes.
It is stated by you that the cushions and chair frames will be imported in separate cases, sometimes within the same shipment and having equal quantities, or they may be shipped separately as only frames or cushions. For purposes of this ruling, we will interpret chair frames to mean chairs’ having an aluminum frame with arms and back covered in woven polyethylene strips, and cases to mean boxes.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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 GRI may then be applied.
Under GRI 2 (a), “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” GRI 2 (a) does not apply when unassembled components of goods are imported separately. When component parts are imported as separate items, the goods are classified separately. Whereas, if component goods of unassembled articles are imported together, in equal quantities, even in separate boxes, the items are aggregated to determine the appropriate classification – see Headquarters ruling, HQ H079175 dated April 8, 2010.
By application of GRI 2 (a), the chairs and their cushions, packaged in separate boxes, when imported together in corresponding quantities, are classifiable in heading 9401, HTSUS, as finished seating units. The chair frames with arms and back covered in woven polyethylene strips, without their imported cushions, are classifiable in heading 9401, HTSUS, as finished seating units. The cushions when imported separately are classifiable in heading 9404, HTSUS – see the Explanatory Notes (ENs) to the HTSUS, heading 9401 “Seats (other than those of heading 9402), whether or not convertible into beads, and parts thereof,” specifically the provisions thereunder “Parts” and “Subheading ENs to headings 9401.61 and 9401.71.” Under the principle of GRI 2 (a) all quantities in excess of a completed chair are either classified as the aluminum frame chair or as the upholstered cushions, 9401 or 9404, respectively.
The applicable subheading for the aluminum frame chair covered over in woven polyethylene strips, having removable seating and back cushions made of polyurethane foam covered over in polyester, when imported in separate boxes in equal quantities, 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.
The applicable subheading for the aluminum frame chair covered over in woven polyethylene strips, imported separately from the removable seating and back cushions made of polyurethane foam covered over in polyester, principally used for outdoor purposes, 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: Other: Outdoor: Other: Household.” The rate of duty will be free.
The applicable subheading for the cushions will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” The duty rate will be 6% ad valorem.
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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division