CLA-2-94:OT:RR:NC:N4:433
Amy Morgan
Principal
Amy E. Morgan, LLC
1301 4th Avenue, #804
Seattle, WA 98101
RE: The tariff classification of textile “spa-table skirts” from China.
Dear Ms. Morgan:
In your letter dated June 27, 2014 and received by this office on July 11, 2014, on behalf of Comphy Co., you requested a tariff classification ruling. Three SKU numbers, HS-TS, TS-104 and TS-105, have been identified, but not associated with any particular spa-table skirt or the sample received. As requested, the sample submitted will be returned to you.
The spa-table skirts (also referred to by you as “spa-bed” skirts) are designed to cover the top of a standard massage and spa treatment tables and hang to the floor on all four sides, thus covering the legs and frame of those tables and any articles stored beneath those tables. The spa table skirts, each have a top platform panel to which a 22-inch floor length drape is sewn. The 22-inch drape, forming the floor length skirt portion of the spa-table skirts, feature slits allowing for access of stored articles beneath the tables. The spa-table skirts are designed to fit standard massage tables, and each have two cut and sewn openings which allow for the attachment of the spa table’s head cradle. The spa-table skirts are constructed of 100% woven polyester, are yarn-dyed, and come in two sizes: 30.25” x 73” x 22” and 32.25” x 73” x 22”. These spa-table skirts are designed, marketed and sold specifically for use with standard massage and spa treatment tables, and are primarily for sale to hotel chains, spas and bed & breakfast inns.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 94, General, state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term “furniture” means: Any “movable” 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…. Further provided, the ENs to the HTSUS, Chapter 94, Parts, state: This Chapter only covers parts, whether or not in the rough, of the goods of headings 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings; they are classified in this chapter when not more specifically covered elsewhere.
In Bauerhin Technologies Limited Partnership, & John V. Carr & Son, Inc. v. United States, 110 F.3d 774 (Fed. Cir. 1997), the Court explained that the Willoughby Camera test (United States v. Willoughby Camera Stores, Inc., 21 C.C.P.A. 322: 1993) of a part is whether the object is “an integral, constituent, or component part, without which the article to which it is to be joined could not function as such article.” The Court also addressed, United States v. Pompeo (43 C.C.P.A. 9: 1955), and went on to say that Willoughby Camera does not address the situation where an imported item is dedicated solely for use with the article. Pompeo addresses that scenario, and states that such an item can also be classified as a part.
The spa-table skirts provide not only an aesthetically appeasing look over the padded tabletops of standard massage and spa treatment tables, but they also professionally dress-up those tables and provide a hygienic atmosphere between patrons. Further, the two cut and sewn openings, along the horizontal short edge of the spa-table skirts, enhance the dressing-up of standard massage and spa treatment tables, while at the same time the mounting hardware connected to the head cradles passes through the short edge of the spa table skirts, for purposes of joining to the head cradles to the tables, thereby enabling patrons to receive massages while on their stomach. Consistent with Pompeo, we find that the spa-table skirts, each having two cut and sewn openings, are parts dedicated solely and irrevocably with standard massage and spa treatment tables. Consequently, the spa-table skirts are classifiable in the parts provision of heading 9403, HTSUS, the heading for “Other furniture and parts thereof.”
The applicable subheading for the spa-table skirts will be 9403.90.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Of textile material, except cotton; Other.” 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division