CLA-2-94:OT:RR:NC:N4:433
Tracey Cole
H. Betti Industries
303 Paterson Plank Road
Carlstadt, NJ 07072
RE: The tariff classification of a seat and a bench from China.
Dear Ms. Cole:
In your letter dated February 10, 2020, you requested a tariff classification ruling. Illustrative literature and product descriptions were provided.
Item 1, the “Spectator Chair with Drawer,” is an unassembled, unupholstered, wood chair having a backrest, seat base, armrests and a pullout drawer for storage. The left and right armrests have carveouts for the placement of billiard cues and carveouts for the placement of beverages. The chair dimensions approximate 46” in length, 23” in width, and 20” in depth. The chair is imported with all hardware included for assembly.
Item 2, the “Storage Bench,” is an unassembled, unupholstered, wooden storage bench seat having a lid and storage cavity for the placement of billiard cues, billiard ball sets, ball racks, and chalk. The storage bench seat dimensions approximate 77” in length and 17” in width. The bench is imported with all hardware included for assembly.
In your original request, you suggest classification in 9504.20.8000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Video game consoles and machines, articles for arcade, table or parlor games…: Articles and accessories for billiards of all kinds: Other, including parts and accessories.” We disagree, because although the storage bench and spectator chair may be specially designed for use in the sport of billiards, the provisions for furniture in HTSUS, Chapter 94 prevails over the provision of parts and accessories articles of heading 9504. NY L81030
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level.
Subheading 9401.69, HTSUS, provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other.” At the six-digit 9401.69, HTSUS, subheading level items 1 and 2 are classified therein. For item 2, the issue arises at the eight-digit subheading level as to whether or not it is a “chair” of subheading 9401.69.60, HTSUS, or “other” of subheading 9401.69.80, HTSUS. In order for seats of heading 9401, HTSUS, to be classified as “chairs” of subheading 9401.69.60, HTSUS, they can only accommodate one person. In its condition as imported item 2 provide for seating of more than one person. The subheading for “Other” seats that accommodate more than one person is more specific; therefore, classification of item 2 in subheading 9401.69.6011, HTSUS, is precluded.
The applicable subheading for item 1 will be 9401.69.6011, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Chairs: Other: Other household.” The rate of duty will be free.
The applicable subheading for item 2 will be 9401.69.8011, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Other: Other: Other: Other household.” The rate of duty will be free.
TRADE REMEDY
Products of China classified under subheading 9401.69.6011 and 9401.69.8011, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03 and 9903.88.04, in addition to subheading 9401.69.6011 and 9401.69.8011, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division