CLA 2-94:OT:RR:NC:N4:463
Cynthia T. Brooks
BirdRock Brands
11612 Bee Cave Road #1-200
Austin, TX 78738
RE: Classification of a pouffe from India
Dear Ms. Brooks:
This is in reply to your letter dated February 4, 2022, requesting a tariff classification ruling for a pouffe. In lieu of samples, illustrative literature and product descriptions were provided.
The subject merchandise is identified as “Knit Bean Bag Floor Chair,” model no. 10988. It has the form of a semi-flattened ball that measures approximately 18.5" (diameter) x 15" (height) and it weighs approximately 5.5 lbs. The article is filled with polystyrene foam beads. The outermost layer is a weave of large yarns or cordage. It is made in India. See images below:
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 (together known as legal notes). If 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 are then applied in order.
In your request letter, you state that “[t]he item sits on the floor and its principal use is as a seat or sofa footrest in one's home.” This office notes that the use of the article as a seat or a footrest is not readily apparent in that the purchaser chooses the manner in which the product is used, whether it be as a seat or a footrest. You suggest classification in subheading 9401.80.6028, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof.” We disagree. The article is a pouffe—a large fabric-covered cushion that is smaller than an ottoman and used as a footstool or small cushioned seat—and pouffes are listed in the tariff as an example of items classifiable in heading 9404, HTSUS. (See NYRLs N245383, N204179, and N085535.)
The applicable classification for “Knit Bean Bag Floor Chair,” model no. 10988, will be subheading 9404.90.1000, HTSUS, which provides for "Mattress supports; articles of bedding and similar furnishings (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Of cotton.” The general rate of duty will be 5.3% 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 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division