CLA-2-94:OT:RR:NC:N5:433
Rob Huff
Jay Franco & Sons Inc.
3 Park Avenue, 24th Floor
New York, NY 10016
RE: The tariff classification of a seat from China.
Dear Mr. Huff:
In your letter dated December 5, 2023, you requested a tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided for review.
Item 5999578, the “Minnie Mouse Plush Toy Chair,” is a child seat whose dimensions approximate 19” in length, 19” in width, and 13.75” in depth. The seat foundation, backrest, and the armrests are constructed of a 100% polyester plush shell with zipper closures and filled with 100% polyurethane foam. Seating is provided for a single individual.
You request classification in subheading in subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
The article is not a toy principally designed for amusement. Rather, the article is designed and intended to be used as a seat for small children. As the article provides no play or amusement value, classification in 9503 is precluded.
The article is a fully functioning seat/chair for young children. CBP has ruled that in order to be classified as a toy, the article must be a full-figured three-dimensional depiction of the animal it is representing, complete with head, torso and appendages. Rather, this item is used first as a seat with any play value being incidental to its utilitarian function of providing a seating area for a young child. Consequently, the article is not classifiable as a toy in heading 9503 of the Harmonized Tariff Schedule (HTS).
See New York rulings N283091 dated February 22, 2017, N299750 dated August 10, 2018, and NY N304905 dated July 16, 2019.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level.
The ENs to Chapter 94 of the HTS, for “Furniture” state: “the term “furniture” means: Any “moveable” 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, cafes, 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 the 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 also included in this category.”
The ENs to Chapter 94, heading 9401 of the HTS, states: “lounge chairs, arm-chairs, folding chairs, desk 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, draughts men’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” as exemplars for seats classified in heading 9401, HTSUS.
Further, “Seats of this heading may incorporate complementary non-seat components, for example, toy components, a vibration function, music or sound players, as well as lighting features.”
In view of the facts, the subject merchandise is within the construct of the Chapter 94 and the Heading 9401 ENs for seats.
The applicable subheading for the subject merchandise will be 9401.80.6025, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Other: Other seats for children.” The rate of duty will be free.
Section 301 Trade Remedy:
Products of China classified under subheading 9401.80.6025, 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., 9903.88.04, in addition to subheading 9401.80.6025, 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).
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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