OT:RR:CTF:CPMM H313575 KSG
Houston, TX 77032-3100
RE: Internal Advice Request; Tariff classification of massage chair Dear Port Directors:
This is in response to a Request for Internal Advice, dated September 4, 2020, initiated by counsel on behalf of Simon Furniture, concerning the proper tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of a massage chair. The chairs are currently being entered in the Ports of Houston and Savannah.
FACTS:
The “Simon Power Chair,” is an adjustable 3 position (recline, incline, lift) multi-function upholstered seat measuring approximately 42” in height, 31.5” in width, 28” in depth, and weighs approximately 300 lbs.. Seating is provided for a single individual. The seat is constructed of wood and metal. The left and right armrests each contain a cup holder. The seat also contains storage pockets. The leg rest, armrests, seat base, and backrest are affixed to an adjustable metal frame. The leg rest is retractable, as the seat reclines the leg rest extends away from the seat base. As the seat inclines, the leg rest returns to the seat base. The seat is comprised of built-in electro-mechanical components that allows for the lifting, extension, and return of the seat to the metal frame base. The seat is also comprised of built-in electro-mechanical components that independently perform optional massage and heating functions.
The recline, incline, lift, massage, and heat components of the seat are operated by a hand-held remote control according to user preference. The ergonomically designed structural frame does not partially or completely encapsulate a user. Further, the upholstered seat does not enfold or restrain a user’s posterior upper body, arms, legs and feet.
ISSUE:
Whether a certain massage chair is classified in heading 9019, HTSUS, as a massage apparatus or in heading 9401, HTSUS, as a seat?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule 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 2 through 6 may then be applied in order.
The HTSUS headings under consideration are the following:
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude- testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof:
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:
Rule 3 provides, in pertinent part, that
When, by application of Rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows:
[t]he heading which provides the most specific description shall be preferred to headings providing a more general description....
Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character….
(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, constitute 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. 89-80. 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN VIII to GRI 3(b) states that “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 value, or by the role of a constituent material in relation to the use of the goods.” Essential character is that which is indispensable to the structure, core or condition of the article, i.e., what it is. The Home Depot U.S.A., Inc. v. United States, 427 F. Supp. 2d 1278, (Ct. Int’l Trade 2006) aff’d 491 F.3d 1334 (Fed. Cir. 2007).
CBP ruled in New York (NY) Ruling Letter N300227, dated September 7, 2018, that a massage chair with 35 auto programs and weighing 294 lbs. was classified in subheading 9019.10.20, HTSUS. This is consistent with the decision by the Harmonized System Committee of the World Customs Organization (WCO) to classify a similar article in heading 9019, as reflected in the WCO Compendium of Classification Opinions (C.O.) at C.O. 901910/2 (2015) ("Massage apparatus, resembling a chair, consisting of a frame upholstered with leather on the inner side and with padded seat, back and headrest.").
In contrast, the chair described in NY N234526, dated November 19, 2012, is described as a "luxuriously upholstered chair" that had various designer finishes, having three massage programs and weighing 138 lbs. which CBP classified in heading 9401 as a seat. We find that these two rulings are not inconsistent. The chair designed principally as a massage apparatus, differs from a luxuriously upholstered chair available in various designer finishes that is designed to sit in and be stylish.
The massage chair in the instant case is designed to be a seat for a person who is elderly. Its features include a lift function, incline and recline, a heating function, a place for a cup, storage pockets as well as the massage function. All of these features indicate that the article is properly classified as a chair in heading 9401, HTSUS.
Further, the chair does not encapsulate the user. It is not principally designed to be primarily used as a massage device. The essential character of the article is defined by its use as seating. Pursuant to GRI 3(b), the article is classified in heading 9401, HTSUS. Further, even if GRI 3(b) is not applicable, the article would be classified in heading 9401,HTSUS, pursuant to GRI 3(c).
Pursuant to GRI 3(b) and GRI 6, the applicable subheading for the “Simon Power Chair” is 9401.71.0011, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered: Other household.”
HOLDING:
Pursuant to GRI’s 1 and 6, the massage chair is classified in subheading 9401.71.0011, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered: Other household.” The column one, general rate of duty is Free.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the world wide web at www.itc.gov.
You are to mail this decision to the internal advice requester no later than 60 days from the date of the decision. At that time, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel, and to the public on the Customs Rulings Online Search System (CROSS) at https://rulings.cbp.gov/ which can be found on the U.S. Customs and Border Protection website at http://www.cbp.gov and other methods of public distribution.
Sincerely,
for
Craig T. Clark, Director
Commercial and Trade Facilitation Division
cc: NIS Dharmendra , and NIS Fei Chen, NCSD