CLA-2-94:OT:RR:NC:N5:433
Bob Battram
Hackney Home Furnishings Inc. DBA Emerald Home Furnishings
3025 Pioneer Way, East Tacoma, WA 98443-1602
RE: The tariff classification of a seat from Vietnam.
Dear Mr. Battram:
In your letter dated February 8, 2024, you requested a tariff classification ruling. In lieu of samples, illustrative literature, and a product description were provided.
Item U4850, the “Loveseat with Pop Up Lounger and Storage Chaise,” is a 2-piece sofa sectional. The sofa sectional does not convert into a bed; information provided states, “the loveseat can pop up to create an extended lounger.” The loveseat component (item U4850-12-04) dimensions approximate 57.09” in length, 37.01” in depth, and 37.50” in height. The storage chaise component (item U4850-11-04) dimensions approximate 32.75” in length, 60.25” in depth, and 37.50” in height. The sofa sectional components are constructed of Acacia medium density fiberboard (MDF), plastic, plywood, and a solid wood frame. The upholstered backrests, seat foundations, and armrests are constructed of pocket coil springs, foam, and fiber encased in textile. Seating is provided for one or more individuals. The sofa sectional will be imported and offered for retail sale as a left-facing (LF) unit and a right-facing (RF) unit.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level.
EN I to General Rule of Interpretation (GRI) 2(a) provides: “the first part of Rule 2(a) extends the scope of any heading which refers to a particular article to cover not only the complete article but also that article incomplete or unfinished, provided that, as presented, it has the essential character of the complete or finished article.”
EN V to GRI 2(a) provides: “the complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article. When goods are presented, it is usually for reasons such as requirements or convenience of packing, handling or transport.”
Further, Chapter 94 ENs provides: “articles of furniture presented disassembled or unassembled are to be treated as assembled articles of furniture, provided the parts are presented together.”
The sectional components, although incomplete sections, are nevertheless dedicated components to a unified single sofa sectional. The articles do not have any commercial reality apart from being presented as a complete sofa. Based on the assembly instructions, the individual components contain assembly hardware in the form of connection posts and/or connection clips for assembly into a larger seat. The seating configuration allows for assembly of the sectional as a LF or RF unit. Furthermore, all the sections needed to make a complete sofa sectional are imported together, in this case, in equal quantities. For the convenience of packing, handling or transport, each component may be packaged individually. Nonetheless, the sectional components are treated as a single assembled article of furniture. The sofa sectional components at issue are classified together.
The applicable subheading for the subject merchandise will be 9401.61.6011, 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: Upholstered: Other: 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 at https://hts.usitc.gov/current.
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 U.S. Customs and Border Protection (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.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division