CLA-2-94:OT:RR:NC:N4:433
Teresa Perlman
Logistics Coordinator
Roma Moulding, Inc. 360 Hanlan Road Woodbridge, Ontario L4L 3PG
Canada
RE: The tariff classification of a sofa and chairs from Canada.
Dear Ms. Perlman:
In your letter received on December 17, 2010, you requested a tariff classification ruling. Per your request, you seek classification on a sofa, a parson chair, an armchair, and a slipper chair. The sofa consists of a wood frame (Killian dried maple), upholstered and covered in 100% linen fabric, with nickel metal base legs. The sofa measures 96 inches long by 36 inches wide by 28 inches high. The cost breakdown is as follows: wood frame $611.00, weighing 112 pounds or approximately 59.57% of the total composition by weight; upholstery $359.00, weighing 68 pounds or approximately 36.17% of the total composition by weight; and metal legs $168.05, weighing 8 pounds or approximately 4.25% of the total composition by weight. An illustrative photo of the upholstered sofa indicates the wood frame is completely covered by the linen material, with the short metal legs barely visible.
The parson chair (dining chair as per your catalog) consists of a wood frame (Killian dried maple), upholstered seat back and cushion, covered in 100% linen fabric, resting on top of nickel metal base legs. The parson chair measures 21½ inches long by 18¾ inches wide by 32 inches high. The cost breakdown is as follows: wood frame $143.00, weighing 15 pounds or approximately 45.45% of the total composition by weight; upholstery $77.00, weighing 8 pounds or approximately 24.24% of the total composition by weight; and metal legs $173.94, weighing 8 pounds or approximately 30.30% of the total composition by weight. An illustrative photo of the upholstered parson chair indicates the wood frame is completely covered by the linen material, with the metal legs being highly visible.
The armchair consists of a wood frame (Killian dried maple), upholstered seat back and cushion, covered in 100% linen fabric, resting on top of nickel metal base legs with side arms made of nickel. The armchair measures 31 inches long by 27 inches wide by 34 inches high. The cost breakdown is as follows: wood frame $252.00, weighing 45 pounds or approximately 52.94% of the total composition by weight; upholstery $113.00, weighing 20 pounds or approximately 23.53% of the total composition by weight; and metal legs $317.56, weighing 20 pounds or approximately 23.53% of the total composition by weight. An illustrative photo of the upholstered armchair indicates the wood frame is completely covered by the linen material, with the metal legs being visible and metal side arms being highly visible.
The slipper chair consists of a wood frame (Killian dried maple) upholstered seat back and cushion, covered in 100% linen fabric, resting on top of nickel base legs. The slipper chair measures 31 inches long by 27 inches wide by 28 inches in height. The cost breakdown is as follows: wood frame $218.00, weighing 32 pounds or approximately 53.33% of the total composition by weight; upholstery $122.00, weighing 18 pounds or approximately 30.00% of the total composition by weight; and metal legs $225.84, weighing 10 pounds or approximately 16.66% of the total composition by weight. An illustrative photo of the upholstered slipper chair indicates the wood frame is completely covered by the linen material, with the short metal legs being visible. Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the sofa and chairs are composed of different components (wood frame, upholstery, linen, and metal legs and side arms), and are therefore considered composite goods. Composite goods under GRI 3(b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good.
The Explanatory Notes (ENs) to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In the case of the sofa, parson chair, armchair and slipper chair, we believe that Headquarters Ruling HQ 952032 dated July 6, 1992, is controlling in determining whether or not the furniture pieces are classifiable as goods of wood, metal, or textile material.
In HQ 952032, it was concluded that a settee and chair, composed of wrought iron and covered with wicker, except for the bottom feet, were classifiable as articles of wicker. Consistent with this conclusion, the sofa and slipper chair covered predominantly in 100% linen fabric imparts the essential character to these goods, in that: (1) the linen fabric included in the upholstery cost breakdown is of significant value when compared against the cost breakdown for the wood frame, (2) the legs of the sofa and chair contain negligible or small amounts of metal, and (3) the overall appearance of both goods is that of upholstered fabric covered furniture. Accordingly, the sofa and slipper chair are classifiable in subheading 9401.80, HTSUS – the provision, in pertinent part, for other seats.
It was also concluded in HQ 952032, that a wrought iron Bistro armchair with back rest and seat made of wicker, and wrought iron tables with wicker tops, were classifiable as goods of wrought iron, in that the metal provided the support for the articles, as well as making up a majority of the weight; the wrought iron was the most prominent feature of these pieces, giving the appearance of wrought iron with wicker additions or decorative accents. Consistent in part with this conclusion, the nickel metal imparts the essential character to these goods, in that: (1) the highly visible metal legs of the parson chair, and the visible metal legs and high visible metal side arms of the armchair, provide the support onto which the wood frame with upholstered seat back and cushion are resting upon, and (2) the overall appearance of both goods is that of metal based chairs with decorative upholstered seat backs and cushions. Further, the cost of the base metal nickel for the parson chair and armchair is over that of the wood frame and upholstery, per each material, as specified in the above descriptions. Accordingly, the parson chair and armchair are classifiable in subheading 9401.71, HTSUS – the provision, in pertinent part, for other seats with metal frames.
The applicable subheading for the sofa and slipper chair, will be 9401.80.6028, 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: Other; Other household.” The rate of duty will be free.
The applicable subheading for the parson chair and armchair, will be 9401.71.0011, 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 metal frames: Upholstered; 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 http://www.usitc.gov/tata/hts/.
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 (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division