CLA-2-94:OT:RR:NC:N4:433
Ryan Rolla
ECR4Kids
2245 San Diego Avenue, Suite 125
San Diego, CA 92110
RE: The tariff classification of a chair from China.
Dear Mr. Rolla:
In your letter dated January 29, 2015, you requested a tariff classification ruling. Additional information was furnished that included three photos of the chair. Further, in conversation with the company it was stated that the chair is used predominately at preschool and daycare centers, although also available online for purchase.
The merchandise consists of multiple layers of Birch hardwood veneers that are laminated together in a mold under heat and pressure, thus forming a one piece bentwood chair. The chair is further machined from the single form into a refined chair, a coating of clear protective finish is applied, and rubber-type boots are placed onto the four feet for purposes of preventing the laminated veneers from becoming damaged.
In understanding the language of the Harmonized Tariff Schedule of the United States (HTSUS), the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive, nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
When terms are not defined in the HTSUS or the 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).
The term bentwood is not defined in the HTSUS or the ENs to the HTSUS. Industry sources indicate several methods of bending wood: laminated bending, including use of mold devices; kerfing (saw cut), chemical softening (alkali); compression bending; cold bending; internal / microwave heating; and external heating (hot plate, boiling and steaming) – see www.tai-workshop.com, www.djmarks.com and www.woodweb.com. Accordingly, it is our opinion that the one piece bentwood chair is classified in subheading 9401.69.20, HTSUS, which is the provision for other seats with wood frames, not upholstered, bent-wood seats. This subheading makes no distinction between seats versus chairs, it is inclusive of both.
The applicable subheading for the one piece bentwood chair, manufactured by means of a mold, will be 9401.69.2030, 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: Other: Bent-wood seats: 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