CLA-2-94:OT:RR:NC:N5:433
Stuart Brown
JOFRAN
1 Jofran Way Norfolk, MA 02056
RE: The tariff classification of seats from Vietnam.
Dear Mr. Brown:
In your letter dated September 8, 2023, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and product descriptions were provided.
Item 1, the “2023-Castered Ottoman with Sliding Table,” is a rectangle shape upholstered bench seat constructed of solid Acacia wood and a plywood frame. Seating is provided for one or more individuals. The seat has no armrests or backrest, and a storage cavity is not present. A cushion constructed of foam encased in 100% polyester dacron fabric is permanently affixed to the seat foundation and frame. The upholstered fabric is not tufted. Mounted at the base of the wooden frame are 2” in diameter plastic casters. The seat dimensions approximate 48” in width, 26” in depth, and 15” in height. The accent side sliding table component is constructed of MDF, walnut veneer, and a plywood frame. The accent side sliding table does not have casters. The accent side sliding table dimensions approximate 19” in width, 30” in depth, and 17” in height. The seat and table will be imported assembled as a complete unit. The seat component and the accent side sliding table component are not a unitary whole, they are not permanently affixed to one another. They are 2 independent components that can be configured and reconfigured.
Item 2, the “2023-Castered Ottoman with Shelf,” is a two-tier rectangle shape upholstered bench seat constructed of Acacia medium density fiberboard (MDF), laminated American white oak veneer, and a plywood frame. The upper tier surface provides seating for one or more individuals. The seat has no armrests or backrest, and a storage cavity is not present. A cushion constructed of foam encased in 100% polyester dacron fabric is permanently affixed to the seat foundation and frame. The upholstered fabric is not tufted. The lower tier shelf surface extends the entire width and depth of the seat frame and allows for the placement of objects. Mounted at the base of the wooden frame are 2” in diameter plastic casters. The seat will be imported as a complete unit, unassembled, and will include all hardware for assembly. The seat dimensions approximate 48” in width, 26” in depth, and 15” in height.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level.
For the purposes of Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS), the term “furniture” means: Any “moveable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals dentists’ surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for the purposes of this Chapter, articles are considered “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.,) for use in gardens, squares, promenades, etc., are also included in this category.
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.
Seats of this heading may incorporate complementary non-seat components, for example toy components, a vibration function, music or sound players, as well as lighting features.
A review of the facts finds items 1 and 2 are within the construct of the ENs to Chapter 94 Harmonized Tariff Schedule (HTS) for furniture as well as the ENs to heading 9401 HTS for seats. Items 1 and 2 are moveable articles constructed for placing on the floor or ground and will equip private dwellings.
The HTSUS, Chapter 94, Legal Note 2, 2(a) and 2(b) provides: “articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
2(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture.
2(b) Seats and Beds.”
A review of the facts identifies item 1 wherein the ottoman component and the accent side sliding table component can be placed side by side or stand one over the other. When the components are configured or reconfigured, item 1 may function as a combination ottoman with accent side sliding table, a standalone ottoman, or a standalone table. Item 1 falls within the construct of Chapter 94, Legal Note 2, 2(a) and 2(b).
Unit furniture is not defined. In Storewall, LLC versus the United States[1], the United States Court of International Trade (CIT) derived the following meaning for the term “unit furniture.”
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[1] Storewall, LLC versus the United States - Storewall, LLC versus the United States, Slip Op. 09-146, Court No.05-00462 dated December 18, 2009.
(a) fitted with other pieces to form a larger system or which is itself composed of smaller complementary items,
(b) designed to be hung, or fixed to the wall, or stand one on the other or side by side,
(c) assembled together in various ways to suit the consumer’s individual needs to hold various objects or articles, and
(d) excludes other wall fixtures such as coat, hat and similar racks, key racks, clothes brush hangers, and newspaper racks.
Further, the United States Court of Appeals for the Federal Circuit (CAFC), in Storewall, LLC versus the United States also added that unit furniture may be assembled together in various ways to suit the consumer’s individual needs to hold various objects and articles, and it was this versatility and adaptability that was the essence of unit furniture.
A review of the facts finds item 1 forms a larger system which is itself composed of smaller complementary items. The ottoman component and the accent side sliding table component are designed to stand one over the next. Additionally, the ottoman and the table may be configured and reconfigured in various ways to suit a consumer’s individual needs and hold various objects or articles. Item 1 is a modular unit furniture seating system.
Item 1 (a) consists of at least two different articles which are, prima facie, classifiable in different headings [seats, other furniture]; (b) consists of products or articles put together to meet a particular need or carry out a specific activity [seating]; and (c) are put up in a manner suitable for sale directly to end users without repacking, therefore, the subject merchandise will be considered a set for customs purposes. Additionally, the seating component is the indispensable attribute that strongly marks or serves to distinguish the structure, core or condition of the article. The essential character of item 1 as a whole is imparted by the seating component.
The applicable subheading for items 1 and 2 will be 9401.61.6011, 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: 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division