CLA-2-94:OT:RR:NC:N5:433
Jeymmy Porras
C.H. Robinson
400 645 Wellington Montreal Canada
RE: The tariff classification of seat components from China.
Dear Ms. Porras:
In your letter dated October 24, 2024, you requested a binding tariff classification ruling on behalf of Daniel Paul Chairs. In lieu of samples, technical and illustrative literature, product descriptions, and manufacturing processes were provided.
Item 1, the DPC Model 2365, consists of unassembled seat components that include (1.) steel metal seat frames, metal foot glides, (2.) wooden seat foundation decks, wooden seat backrest decks, and (3.) 3 foam that may be glued and cut to the size and shape of seat foundations and the seat backrests. Item 2, the DPC Model 3225, consists of unassembled seat components that include (1.) aluminum metal seat frames, metal foot glides, (2.) wooden seat foundation decks, wooden seat backrest decks, and (3.) 2.5-3 foam that may be glued and cut to the size and shape of seat foundations and the seat backrests. After U.S. importation, the seats will undergo U.S. manufacture and the inclusion of additional raw material components (textile fabrics). After U.S. manufacture, item 1 dimensions will approximate 19 in width, 24 in depth, and 35.5 in height of which 18.5 exists from the floor to the seat foundation. After U.S. manufacture, item 2 dimensions will approximate 23.5 in width, 23 in depth, and 37 in height of which 18.5 exists from the floor to the seat foundation.
For item 1 and item 2, the ruling request proposes a tariff classification in subheading 9401.71.0031 Harmonized Tariff Schedule of the United States (HTSUS), with application of exclusion 9903.88.04. We disagree.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes 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.
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.
In the condition at the time of U.S. importation item 1 and item 2 will be presented disassembled and in equal quantities of metal, wood, and plastic foam components. However, for item 1 and item 2, the documentation provided states, [T]he textiles are not included. The textile, (upholstery) needed to complete the production of the chairs will be USA purchased not a part of the container shipment. Further, [T]he seat or back fabric, (cut to shape), is not a part of the chairs when imported to us. All of the (seat and back cut to shape), production for upholstery is done at our plant In view of these facts, item 1 and item 2 will not be considered complete and unassembled articles of furniture, therefore each material component part will be classified separately.
The ENs to Chapter 94 of the Harmonized Tariff Schedule (HTS), for Parts, provides: This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.
Further, Chapter 94, Legal Note 2 provides: The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. The restriction on furniture being floor or ground standing does not apply to (parts) of furniture.
The concave, convex, perpendicular, and parallel metal frames, metal foot glides, cut to shape wooden seat foundation decks and wooden backrest decks are identifiable parts of seats. These seating components are not more specifically provided for elsewhere in the tariff schedule.
The ENs to Chapter 94, Heading 9401 of the HTS, for Parts, provides: The heading also covers identifiable parts of chairs or other seats, such as backs, bottoms and arm-rests (whether or not upholstered with straw or cane, stuffed or sprung), seat or backrest covers for permanent attachment to a seat, and spiral springs assembled for seat upholstery.
Separately presented cushions and mattresses, sprung, stuffed or internally fitted with any material or of cellular rubber or plastics whether or not covered, are excluded (heading 94.04) even if they are clearly specialized as parts of upholstered seats (e.g., settees, couches, sofas). When these articles are combined with other parts of seats, however, they remain classified in this heading. They also remain in this heading when presented with the seats of which they form part.
In the condition at the time of U.S. importation, the plastic foam cushions may or may not be affixed to the wooden seat components. The plastic foam cushion components will be presented with the other seat components of which they form a part at the time of U.S. importation, not separately presented. In view of these facts, the plastic foam components are within the construct of the ENs to heading 9401 for parts and are not more specifically provided for elsewhere in the tariff schedule.
The applicable subheading for the wooden seat components identified in item 1 and item 2 will be 9401.91.9090, HTSUS, which provides for Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Of wood: Other: Other. The rate of duty will be free.
The applicable subheading for the foam seat components identified in item 1 and item 2 will be 9401.99.3580, HTSUS, which provides for Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Of rubber or plastics: Other. The rate of duty will be free.
The applicable subheading for the metal seat components identified in item 1 and item 2 will be 9401.99.9081, HTSUS, which provides for Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other: Other. The rate of duty will be free.
Section 301 Trade Remedy:
Products of China classified under subheading 9401.91.9090, 9401.99.3580, and 9401.99.9081, 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, in addition to subheading 9401.91.9090, 9401.99.3580, and 9401.99.9081, 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 at https://hts.usitc.gov/.
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