CLA-2-94:OT:RR:NC:N4:433
Lorianne Aldinger
Director, Imports
Rite Aid Corporation
30 Hunter Lane
Camp Hill, PA 17011
RE: The tariff classification of a stool from Taiwan.
Dear Ms. Aldinger:
In your letter dated February 14, 2017, you requested a tariff classification ruling. A description and illustrative literature were provided.
Item number 9028628 is the “Crayola Step Stool 7 Inch.” The step stool is made of strong, high-density plastic with slip resistant dots on top of the stool for sure footing. Each leg has a rubber grip bottom to prevent slippage. The item measures 7” x 10” x 12.5”. This stool is designed to be placed on the floor or ground, and can be used by whole family.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings.
The ENs state at heading 9401 to the HTSUS; Subject to the exclusions mentioned below, this heading covers all seats (including those for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter), for example: “Lounge chairs, arm chairs, folding chairs, deck chairs, infants’ high chairs and children’s seats designed to be hung on the back of other seats (including vehicle seats), grandfather chairs, benches, couches (including those with electrical heating), settees, sofas, ottomans and the like, stools (such as piano stools, draughtsmen’s stools, typists’ stools, and dual purpose stool steps), seats which incorporate a sound system and are suitable for use with video game consoles and machines, television or satellite receivers, as well as with DVD, music CD, MP3 or video cassette players.”
The term “step stool” is not defined in the text of Chapter 94 and its heading of 9401, nor the ENs to Chapter 94 and its heading of 9401. When terms are not defined, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
The Online Oxford English Dictionary defines a “stool” at 2. a. as “…a piece of furniture consisting in its simplest form of a piece of wood for a seat set upon legs, usually three or four in number, to raise it from the ground.” At 2. c. as “A low short bench or form upon which to rest the foot, to step or kneel. Chiefly = Footstool. Sometimes used as a child’s seat.” Furthermore, the Online Oxford English Dictionary defined a “step-stool” as “a stool which can convert into a short stepladder.”
It is our position based on the ENs to Chapter 94 and its heading of 9401 to the HTSUS and the cited dictionary definitions, the “Crayola Step Stool 7 Inch” is a type of low short bench for sitting upon and stepping upon, and therefore falls within the meaning of a “seat.” Accordingly, the “Crayola Step Stool 7 Inch” is classifiable as seats of plastics in subheading 9401.80, HTSUS.
The applicable subheading for the “Crayola Step Stool 7 Inch,” if made from reinforced or laminated plastics, will be 9401.80.2011, 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: Of rubber or plastics: Of reinforced or laminated plastics; Other household.” The rate of duty will be free.
The applicable subheading for the “Crayola Step Stool 7 Inch,” if not made from reinforced or laminated plastics, will be 9401.80.4046, 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: Of rubber or plastics: Other: Other: 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division