CLA-2-73:OT:RR:NC:N5:113
Vicky James
Seatmate, LLC
4904 Camdale Ct. Dallas, TX 75206
RE: The tariff classification of a Pet Office Chair with Ramp made in China
Dear Ms. James:
In your submission dated June 20, 2024, you requested a tariff classification and marking ruling. Photographs and product specifications were submitted with your ruling request for our review.
The product under consideration is identified as a Pet Office Chair with Ramp. You indicated in your letter that the foam cushion portion of the chair is made of polyester. The material covering the cushion is made of polyester and features a zippered closure. The chair is connected to a steel frame with four screws. The ramp is attached to the frame by screws and a nylon sliding track. The ramp measures 19.4" across and has a 23 degree angle. The bottom length of the ramp measures 13.06" and the top length of the ramp measures 18.16". Two plastic wheels are attached to the bottom of the frame. The height of the chair attached to the frame is 22.75" without wheels and 24.75" with the wheels attached. The length including the ramp is 49.2". The weight of the assembled chair with ramp is 23 pounds. You stated in your letter that the Pet Office Chair with Ramp is imported plastic wrapped, unassembled, inside a 200# Edge Crush Test (ECT) corrugated carton. Also included inside the carton are assembly instructions, screws inside a plastic zippered bag, and an Allen wrench inside a plastic zippered bag. All of the components that comprise the Pet Office Chair with Ramp are packed in a cardboard retail box in China. The boxes are shipped to the United States for sale to users without repacking. The Pet Office Chair with Ramp is a complete unassembled product at the time of import into the United States.
You suggested classification for the Pet Office Chair with Ramp under heading 7323, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel. You cited N330108 dated January 17, 2023, regarding the classification of a pet bed designed to be used in the home under heading 7323, HTSUS. The subject pet chair and ramp with wheels is advertised on your website as pet office furniture and is not similar to the platform bed for household use classified in heading 7323, HTSUS. Please note N273696 dated April 7, 2016, in which Customs and Border Protection (CBP) classified a pet chair made of wood with a soft cushion as an other article of wood in heading 4421. In N274943 dated May 17, 2016, CBP classified a plastic foldaway pet ramp as an other article of plastic in heading 3926, and in N009980 dated May 7, 2007, CBP classified a plastic pet ramp in heading 3926, HTSUS, as an other article of plastic. Based on the above cited rulings, the Pet Office Chair with Ramp is precluded from classification in heading 7323, HTSUS.
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order. We note that the steel, polyester, nylon, and plastic components that comprise the complete Pet Office Chair with Ramp are imported unassembled in a cardboard box. GRI 2(a) states as follows:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
Furthermore, the Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs) represent the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN for GRI 2(a) states in Rule 2(a) (Articles presented unassembled or disassembled) (V):
The second part of Rule 2 (a) provides that complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article. When goods are so presented, it is usually for reasons such as requirements or convenience of packing, handling or transport.
The Pet Office Chair with Ramp is a complete unassembled product that is comprised of steel, polyester, nylon, and plastic components that are classified in different headings. Since no one heading in the tariff schedules covers the components of the subject product in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
As the Pet Office Chair with Ramp is a composite good, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that the factor which determines essential character will vary as between different kinds of goods. It may, for example be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods. We must determine whether the steel, polyester, nylon or the plastic components impart the essential character to the subject merchandise. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, steel comprises the frame and the ramp of the Pet Office Chair with Ramp, and the steel components provide the bulk of the weight to the product. Therefore, it is the opinion of this office that the steel components impart the essential character to the composite article. In accordance with GRI 3(b) the Pet Office Chair with Ramp will be classified under heading 7326, HTSUS, which provides for other articles of iron or steel.
Heading 7326, HTSUS, is a residual or basket provision which covers a wide range of iron or steel articles that are not more specifically provided for elsewhere/in any other heading in the HTSUS. The Explanatory Notes for 73.26 state that This heading covers all iron or steel articles obtained by forging or punching, by cutting or stamping or by other processes such as folding, assembling, welding, turning, milling or perforating other than articles included in the preceding headings of this Chapter or covered by Note 1 to Section XV or included in Chapter 82 or 83 or more specifically covered elsewhere in the Nomenclature. An article of iron or steel would only be classified in heading 7326 if it was determined that the item is not more specifically provided for in any other heading of the tariff. Noting that the Pet Office Chair with Ramp is not more specifically provided for in any other heading of the tariff, the product under consideration will be classifiable under heading 7326, which provides for other articles of iron or steel.
The applicable subheading for the Pet Office Chair with Ramp will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, otherother. The rate of duty will be 2.9 percent 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 at https://hts.usitc.gov/.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.8688, HTSUS, unless specifically excluded, are subject to an 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, in addition to subheading 7326.90.8688, HTSUS, listed above.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, 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.
You also requested a country of origin marking ruling. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Pursuant to 19 CFR Section 134.1(b), the country of origin is the country of manufacture, production or growth of any article of foreign origin entering the U.S. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported.
An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if Customs is satisfied that the article will remain in its container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the article by viewing the container in which it is packaged, the individual articles would be excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d).
Therefore, the subject Pet Office Chair with Ramp may be excepted from marking provided that the unassembled chair with ramp packed in the closed cardboard container in which the product is imported is marked to indicate the country of origin of the Pet Office Chair with Ramp, and the Customs officers at the port of entry are satisfied that the boxes will reach the ultimate purchaser unopened. In this case, the retail cardboard box must be marked with the designation "China" or "Made in China". The designation "China" or "Made in China" conspicuously, legibly and permanently marked on the container in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 is an acceptable country of origin marking for the subject Pet Office Chair with Ramp.
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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division