CLA-2-94:OT:RR:NC:N4:433
Denise N. Yapp
Tariff Classification Specialist
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of a recliner and reclining sofa from Vietnam.
Dear Ms. Yapp:
In your letter dated August 8, 2017, you requested a tariff classification ruling. Description and illustrative literature were provided.
Ashely 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 unitized seat-box for strength and durability that rests on the floor. This item will be completely upholstered in polyester fabric.
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 unitized seat-box for strength and durability that rests on the floor. This item will be completely upholstered in polyester fabric.
We find that the term “chair” is not defined in the text of Chapter 94 or its heading 9401 of the Harmonized Tariff Schedule of the United States (HTSUS), nor the Explanatory Notes (ENs) to the HTSUS. When terms are not defined in the Harmonized Tariff Schedule of the United States (HTSUS) or the Explanatory Notes (ENs) to the HTSUS, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
Wikipedia defines a “chair” as a piece of furniture with a raised surface supported by legs, commonly used to seat a single person; a “loveseat” as an upholstered padded chair for two people; and a “couch, sofa or settee” as an upholstered, padded chair for more than two persons. Other online sources such as: American Heritage® Dictionary of the English Language, 2016, defines a “loveseat” as a small sofa or double chair that seats two people; Collins English Dictionary – Complete and Unabridged, 12th Edition, 2014, defines “loveseat” as (Furniture) an armchair for two people; and Merriam-Webster, defines a “loveseat” as a double chair, sofa or settee for two persons. By interpretation and extraction and formulation of the meanings for “chair,” from the cited reliable dictionary sources above, the rocker recliner and reclining sofa both fall within the meaning of chair. Accordingly, the merchandise concerned is classified under the subheading of [chair] for tariff purposes.
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.
Because subheadings 9401.61 and 9401.69 (seats with wooden frames), and 9401.71 and 9401.79 (seats with metal frames) of the HTSUS contain language in their greater subheadings based on their frames, there is no need to take into account the composite nature of the goods under GRI 3 (b), HTSUS. It is our opinion that the wood framed rocker recliner and the wood framed reclining sofa are classified under the principle of GRI 1 of the HTSUS, in that both articles meet the greater language of the subheading which reads for subheadings 9401.61 and 9401.69, “Other seats, with wooden frames.”
The applicable subheading for the upholstered, wood framed rocker recliner and upholstered, wood framed reclining sofa, will be 9401.61.4011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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.” The rate of duty will be free.
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 on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division