CLA-2-94:OT:RR:NC:N4:433
David Prata
Trade Compliance Analyst
OHL International
Mail Code 1049
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a folding chair from China.
Dear Mr. Prata:
In your letter dated October 30, 2015, on behalf of CVS Pharmacy, you requested a tariff classification ruling. A photo was provided with your letter.
CVS item number 564013 is the “Ultra High Boy” folding chair. The folding chair has an aluminum and steel frame, a polyester seat and backing, wooden arm rests, and a detachable polyester textile canopy. It is stated that the composition of the folding chair is 35% steel, 29% aluminum, 18% polypropylene, 9% wood and 9% polyester. With exceptions listed in the Harmonized Tariff Schedule of the United States (HTSUS), we note that the composition of the frame, such as wood or metal, guides the classification of seats (chairs, sofas, etc.) in heading 9401, HTSUS.
It is your position that the folding chair is properly classified in subheading 9401.79 of the HTSUS. You seek guidance as to the full 10-digit classification number of subheading 9401.79, HTSUS. We are in agreement with you at the six-digit subheading level that the folding chair is properly classified in subheading 9401.79, HTSUS. Based on the visual observation of the photo, this kind of chair is usually marketed for outdoor use, such as for backyards, patios, parks, beaches, campgrounds, and so on. It is our opinion that “household” can extend beyond one’s home or residence provided that the possession of such a good is used also within one’s total living abode, which includes one’s backyard and front outdoor space. Accordingly, the merchandise concerned is classifiable in subheading 9401.79.0011, HTSUS.
The applicable subheading for the “Ultra High Boy” folding chair will be 9401.79.0011, 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: Other: Other: Outdoor: With textile covered cushions or textile seating or backing material: 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division