CLA-2 CO:R:C:M 089003 NLP
District Director
101 East Main Street
Norfolk, VA 23510
RE: Protest and Request for Further Review No. 1401-91-100035,
dated February 21, 1991; folding chairs with metal frames;
Heading 9401
Dear District Director:
The following is our decision regarding the Protest and
Request for Further Review No. 1401-91-100035, February 21, 1991.
At issue is the classification of folding chairs.
FACTS:
The products at issue are folding chairs made of tubular
hollow chrome frames with plastic backs and seats.
The importer contends that the plastic comprises the chief
value and weight of the chairs. The importer submitted the
following weight breakdown of the chairs' components:
50 % plastic seat and back
35 % metal frame
10 % packing
5 % screws
As a result, he argues the essential character of the chairs is
plastic and they should be classified in subheading 9401.80.40,
HTSUSA, which provides for other seats, of rubber or plastics,
other, outdoor.
Your office liquidated the chairs in subheading 9401.79.00,
HTSUSA, which provides for other seats, metal frame, other. The
rate of duty is 4 percent ad valorem.
ISSUE:
Are the instant chairs classifiable in subheading
9401.80.40, HTSUSA, or in subheading 9401.79.00, HTSUSA.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings and any relative section or chapter
notes and, provided the headings or notes do not otherwise
require, according to the remaining GRI's taken in order. GRI 6
provides that for legal purposes, the classification of goods in
the subheadings of a heading shall be determined according to the
terms of those subheadings and any related subheading notes and,
mutatis mutandis, to the above rules, on the understanding that
only subheadings at the same level are comparable. GRI 6 thus
incorporates GRI's 1 through 5 in classifying goods at the
subheading level.
Heading 9401, HTSUSA, provides for seats (other than those
of heading 9402), whether or not convertible into beds, and parts
thereof. The Explanatory Notes (ENs) for the HTS, although not
dispositive, are to be looked to for the proper interpretation of
the HTS. Folding chairs are listed as exemplars in EN 94.01
which provides that all seats are to be classified in heading
9401 so long as they satisfy the provisions of Note 2, Chapter
94. Since the instant chairs are designed for placing on the
floor or ground, pursuant to Note 2, Chapter 94, they are
classifiable in Heading 9401, HTSUSA.
The next question to be addressed is the appropriate
subheading in which to classify the chairs. The two possible
subheadings are the following:
9401.79.00 other seats, with metal frames, other
9401.80.40 other seats, of rubber or plastics,
other
Inasmuch as the chairs have metal frames, subheading
9401.79.00, HTSUSA, specifically provides for the folding chairs
by its terms. Therefore, the instant chairs are correctly
classified in that subheading pursuant to GRI 1 and resort to a
GRI 3(b) essential character analysis is unnecessary.
HOLDING:
The protest should be denied in full. A copy of this
decision should be attached to the Form 19 Notice of Action to be
sent to the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division