CLA-2-94:OT:RR:NC:N4:433
Krisanne Fischer – LCB, CCS
C/O Bernadette Placido – Mail Code 232
Customs Compliance
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of a “Garden Stool and Storage Container” from China.
Dear Ms. Fischer:
In your letter dated May 3, 2018, you requested a tariff classification ruling. A sample and description were provided.
Item number M58679 is described by QVC, Inc. as a “Garden Stool and Storage Container.” The body of the item is made of metal and has a top made of wood. Each side of the item has a metal handle. The item measures approximately 14½ inches in diameter by 18 inches high. There is also a barcode label attached to this item, which reads “item number FD40724, A&B Home, Lilou Metal Barrel.” On the A&B Home website, the merchandise concerned is identified as the “Classic Zinc Bucket,” and is described as a stand-alone decorative piece for common areas that can serve as a presentation surface for art objects, sculptures, or smaller figurines.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods 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 GRIs 2 through 6 may then be applied in order.
In the United States Court of Customs and Patent Appeals, United States v, Quon Quon Company, No. 4945, 1 C.A.D. 699, 46 C.C.P.A. 70 dated 1959, the Court stated: Of all things most likely to help in the determination of the identity of a manufactured article, beyond the appearance factors of size, shape, construction and the like, use is of paramount importance. We note that QVC has rebranded this product, and is marketing and selling the product as a household garden stool and storage container, thereby indicating that the product is intended for outdoor purposes. Further, observation of the sample indicates that the metal body is a type of frame, sufficient enough to handle the weight of a person sitting upon the wood top, albeit a seat-top.
A reading of the Legal Note 2, and 2 (a) and 2 (b) to Chapter 94 of the HTSUS, provides: at 2, that the articles (other than parts) referred to in the headings of 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground; at 2 (a) and 2 (b), the following are, however, to be classified in the above headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other --- 2 (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture, and 2 (b) Seats and beds.
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The General Explanatory Notes (ENs) to Chapter 94 of the HTSUS state with regard to the meaning of furniture, at: (A): For the purposes of this Chapter, the term “furniture” means: [Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.]
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.”
Further the ENs at heading 9403 (“Other furniture ….”) state in pertinent part that “This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show cases, tables, telephone stands, writing desks, escritoires, book cases, and other shelved furniture, etc.), and also furniture for special uses.”
In conformance with Legal Note 2 to Chapter 94 of the HTSUS and the General ENs to Chapter 94, the “Garden Stool and Storage Container” falls within the meaning of furniture, designed for placement on the floor or ground. We find that the merchandise concerned has a footprint as a seat in heading 9401, HTSUS, as well as a footprint as a storage container, table or stand in heading 9403, HTSUS. However, because the “Garden Stool and Storage Container” can be designated as a seat (stool) in heading 9401, there is no need to examine heading 9403, as the ENs for heading 9403 direct that articles of furniture classifiable in previous headings are so classified in those other headings. With case in point, the “Garden Stool and Storage Container” is classifiable in heading 9401, HTSUS.
The applicable subheading for the “Garden Stool and Storage Container,” under GRI 1, 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.
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 the 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