OT:RR:CTF:CPMM H290176 RRB
Denise N. Yapp
Tariff Classification Specialist
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612
RE: Modification of NY N289071; Tariff classification of reclining sofa from Vietnam
Dear Ms. Yapp:
This is to inform you that U.S. Customs and Border Protection (“CBP”) has reconsidered New York (“NY”) Ruling Letter N289071, dated August 25, 2017, regarding the classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of a recliner and sofa. The recliner and sofa were classified under subheading 9401.61.4011, HTSUSA (Annotated), as “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other: Other household.” After reviewing this ruling in its entirety, we believe that it is partially in error. For the reasons set forth below, we hereby modify NY N289071 with respect to the classification of the sofa. The remaining analysis of NY N289071 remains unchanged.
Pursuant to 19 U.S.C. § 1625(c)(1), a notice was published in the Customs Bulletin, Volume 53, No. 12 on April 24, 2019, proposing to modify NY N289071, and any treatment accorded to substantially similar transactions. No comments were received in response to this notice.
FACTS:
In NY N289071, we described the recliner as follows:
Ashely (sic) item number 4060025 is described, and depicted in photographs and drawings as a wood framed rocker recliner. The seat frame, back and arms are constructed of plywood and the reclining mechanism is of metal. The rocker recliner features a metal drop-in utilized seat-box for strength and durability that rests on the floor. This item will be completely upholstered in polyester fabric.
In NY N289071, we described the sofa as follows:
Ashley item number 4060088 is described, and depicted in photographs and drawings as a wood framed reclining sofa. The seat frame, back and arms are constructed of plywood and the reclining mechanism is of metal. The reclining sofa features a metal drop-in utilized seat-box for strength and durability that rests on the floor. This item will be completely upholstered in polyester fabric.
ISSUE:
Whether sofas are classified under subheading 9401.61.4011, HTSUSA, as “[o]ther seats, with wooden frames: [c]hairs,” or under subheading 9401.61.6011, HTSUSA, as “[o]ther seats, with wooden frames: [o]ther.”
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides, in part, that “for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes…” In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order.
The HTSUS headings under consideration are as follows:
9401 Seats (other than those of heading 9402), whether or not convertible into
beds, and parts thereof:
Other seats, with wooden frames:
9401.61 Upholstered:
Chairs:
9401.61.40 Other:
9401.61.4011 Other household.
9401.61.60 Other:
9401.61.6011 Other household.
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The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to consult, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89–80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
EN 94.01 provides, in pertinent part, as follows:
Subject to the exclusions mentioned below, this heading covers all seats (including those for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter), for example:
Lounge chairs, arm chairs, folding chairs, deck 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, draughtsmen'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.
* * * *
Subheading 9401.60, HTSUS, provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered.” There is no dispute at the six-digit level that the subject reclining sofas and recliners are classified therein. Instead, the issue arises at the eight-digit subheading level as to whether or not the subject reclining sofas and recliners are “chairs” of subheading 9401.61.40, HTSUS, or “other” of subheading 9401.61.60, HTSUS.
In NY N289071, CBP determined that the sofas and recliners were classified in subheading 9401.61.4011, HTSUSA, as “Other seats, with wooden frames: Upholstered: Chairs: Other: Other household.” However, in its reconsideration request, Ashley Furniture Industries, Inc. (“Ashley Furniture”) argues that the correct classification of the sofas is under subheading 9401.61.6011, HTSUSA, as “Other seats, with wood frames: Upholstered: Other: Other household.”
The term "chair" is not defined in the tariff schedule or in the ENs. When a tariff term is not defined by the HTSUS or its legislative history, "the term's correct meaning is its common meaning." Mita Copystar Am. v. United States, 21 F.3d 1079, 1082 (Fed. Cir. 1994). The common meaning of a term used in commerce is presumed to be the same as its commercial meaning. Simod Am. Corp. v. United States, 872 F.2d 1572, 1576 (Fed. Cir. 1989). To ascertain the common meaning of a term, CBP may consult "dictionaries, scientific authorities, and other reliable information sources" and "lexicographic and other materials." C.J. Tower & Sons v. United States, 673 F.2d 1268, 1271 (C.C.P.A. 1982); Simod, 872 F.2d at 1576. The Oxford English Dictionary defines “chair" as "[a] seat for one person (always implying more or less of comfort and ease).” See Oxford English Dictionary, http://www.oed.com (last visited June 12, 2018). The Merriam-Webster Online Dictionary also defines “chair” as “a seat typically having four legs and a back for one person.” See Merriam-Webster, https://www.merriam-webster.com/dictionary/chair (last visited June 12, 2018). Unlike a chair for one person, the Merriam-Webster Online Dictionary defines a “sofa” as “a long upholstered seat usually with arms and a back and often convertible into a bed.” See Merriam-Webster, https://www.merriam-webster.com/dictionary/chair (last visited June 12, 2018). Similarly, the Oxford English Dictionary distinguishes a chair meant for one person from a sofa, which it defines as “[a] long, stuffed seat with a back and ends or end, used for reclining; a form of lounge or couch.” See Oxford English Dictionary, http://www.oed.com (last visited June 12, 2018). Therefore, in order for seats of heading 9401, HTSUS, to be classified as “chairs” of subheading 9401.61.40, HTSUS, they can only accommodate one person.
The subject merchandise consists of two different items: a wood framed rocker recliner and a wood framed sofa that reclines. As depicted in photographs and based on descriptions of the rocker recliner, this item seats only one person. Unlike the rocker recliner, photographs and descriptions of the sofa depict an item with three seat backs for seating three people. Both the rocker recliner and the sofa have seat frames, backs and arms constructed of plywood, a metal reclining mechanism, and polyester fabric upholstery.
In NY N007097, dated March 1, 2007; NY I85738, dated August 28, 2002; NY I82172, dated May 29, 2002; and NY A81799, dated April 30, 1996, we classified sofas and loveseats in subheading 9401.61.60, HTSUS. In those rulings, the items at issue were also upholstered sofas with wooden frames. The only difference was that those sofas were not reclining sofas. However, this detail is irrelevant as to whether the sofas are classified in subheading 9401.61.60, HTSUS, or in subheading 9401.61.40, HTSUS, as long as the merchandise, in its condition as imported, seats more than one person. For instance, in NY B85945, dated May 30, 1997, even though an item was described as a sofa, it was classified in subheading 9401.61.40, HTSUS, because it could only accommodate one person.
In NY N289071, the item described as a rocker recliner was correctly classified in subheading 9401.61.40, HTSUS, because it only accommodates one person.
HOLDING:
Pursuant to GRI 1, the subject sofas are classified in subheading 9401, HTSUS, specifically under subheading 9401.61.6011, HTSUSA, as “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 2018 column one general rate of duty is free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompany duty rate are provided on the World Wide Web, at http://www.usitc.gov/tata.hts/.
EFFECT ON OTHER RULINGS:
NY N289071, dated August 25, 2017, is hereby MODIFIED as set forth above with regard to the classification of sofas described therein, but the classification of the rocker recliners remains in effect.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division