CLA-2-94:OT:RR:NC:N3:135
Mr. Derek Weaver
WEST Forwarding Services
17851 Jefferson Park Road
Middleburg Heights, OH 44130
RE: The tariff classification of various massage tables, a facial cushion, a facial cradle and a kneeling chair from China
Dear Mr. Weaver:
In your letter dated May 3, 2019, you requested a tariff classification ruling on behalf of your client, Boston ACG. Illustrations were provided in lieu of samples.
The merchandise under consideration is identified in your letter as various massage tables, a facial cushion, a facial cradle and a kneeling chair. The items are separated in five categories based on the descriptions provided:
Category 1- Portable massage tables which can be folded (SKU# SC-DLX100FB-BLACK, SC-SPT100-BLACK, SKU# RK-1O6F-YA6L and SKU# SC-500): They are all advertised for massage and light pressure/immobile therapies. SKU# SC-DLX100FB-BLACK and SC-SPT100-BLACK also come with a face cushion and face cradle. SKU# RK-1O6F-YA6L includes a face cushion, a face cradle and cotton sheets. The portable massage tables are all made of polyurethane upholstery, beech wood legs, a composite wood frame/support and foam cushioning; except SC-SPT100-BLACK which has aluminum legs.
Category 2- Massage tables (SKU#s SC-2002-BLACK, SC-3002-BLACK, SC-COLL-BLACK, SC-TRAIN-BLACK, SC-LUX5000FR4-BLACK, SC-EX100TR3-BLACK): SKU# SC-2002-BLACK having two armrests is an adjustable massage table while SKU#s SC-COLL-BLACK and SC-TRAIN-BLACK are stationary massage tables. The three massage tables are composed of polyurethane upholstery, beech wood legs, a composite wood frame/support and foam cushioning. SKU# SC-3002-BLACK having two armrests and SKU# SC-EX100TR3-BLACK are adjustable massage tables, made of polyurethane upholstery, an iron frame and foam cushioning. SKU# SC-3002-BLACK also contains a composite wood support. SKU# SC-LUX5000FR4-BLACK is a stationary massage table having two armrests and a headrest. It consists of polyurethane upholstery, a hardwood frame forming a cabinet for storage, a composite wood support and foam cushioning. The six massage tables are advertised for massage, physical therapy, other various therapies and examination treatments except SKU# SC-COLL-BLACK which is advertised for massage, light pressure/immobile therapies. They all include a face cushion and a face cradle besides SKU# SC-EX100TR3-BLACK, which has a built in hole with a removable sealing piece for the patient to face down.
Category 3-Kneeling Chair (SKU# SC-ERGO-BLACK) is an unupholstered, hardwood frame chair on 4 castor wheels with a foam cushion seat and a foam cushion backrest. Product details indicate the chair is a “posture enhancing kneeling chair.”
Category 4- Face Cradle (SKU# SC-FC41) made of hard plastic is used to insert into a massage table for a facial cushion to be placed on it.
Category 5-Facial Cushion (SKU# SC-FP25-BLACK) made of polyurethane upholstery with foam cushioning is attached to the top of a face cradle.
The applicable subheading for the portable massage tables and the face cradle will be 9402.90.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: Other: Other.” The general rate of duty will be free.
The applicable subheading for the facial cushion will be 9404.90.2000, HTSUS, which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” The rate of duty will be 6% ad valorem.
You propose classification in subheading, 9403.60.8080, HTSUS, for the kneeling chair. This office disagrees.
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. The ENs to Chapter 94, heading 9401 include: lounge chairs, arm-chairs, folding chairs, desk 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, draughts men’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 under the list of exemplars for seats classified in heading 9401, HTSUS. In the opinion of this office the subject merchandise falls within the construct of EN 9401, HTSUS.
The applicable subheading for the kneeling chair will be 9401.69.6031, 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: Other: Other: Chairs: Other: Other.” The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 9401.69.6031, 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., 9903.88.04, in addition to subheading 9401.69.6031, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the 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 kneeling chair, contact National Import Specialist Dharmendra Lilia at [email protected]. If you have any questions regarding the facial cushion, contact National Import Specialist Seth Mazze at [email protected]. If you have any questions regarding the portable massage tables, massage tables or the face cradle, contact National Import Specialist Fei Chen at [email protected].
Sincerely,
Steven A. Mack
Director, National Commodity Specialist Division