CLA-2-94:OT:RR:NC:N4:433
Zach A. Zimmer
Project Manager
Lightspeed Outdoors
2245 San Diego Avenue, Suite 125
San Diego, CA 92110-2072
RE: The tariff classification of a folding chair from China.
Dear Mr. Zimmer:
In your letter dated February 18, 2016, you requested a tariff classification ruling. A photo was provided.
The merchandise concerned is described as a folding beach or park chair. The frame is made of aluminum, the seat and back are made from polyester fabric, and the armrests are made from plastic. There is also a removable cooler that is made from polyester on the outside and has PE foam on the inside. Observation of the photo of the chair with cooler indicates that the item is made of soft materials and is not hard sided, and there is also an attached storage bag (pouch) at the foot of the chair. Further observation of the photo of the chair with cooler, also depicts the chair with a textile headrest.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The merchandise concerned is composed of different components (metal frame, textile seat and back, textile and foam cooler, and textile headrest) and is considered a composite good for tariff purposes. The ENs to the HTSUS, 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.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
No material breakdown was provided by composition weight and cost. Nevertheless, based on past precedence of similar type merchandise and depiction of the photo an essential character determination will be undertaken. Consistent with N203798 dated February 16, 2012, we are of the opinion that the aluminum frame imparts the essential character to the good, in that the frame is visible on the legs and partially up the back of the chair, thus supporting the textile fabric onto which one relaxes upon. Furthermore, the frame runs up to the armrests supporting the plastic coverings onto which one rests their arms. Additionally, the frame weighs more than the textile cooler with PE foam, the textile pouch and textile headrest, and is {commonly} referred to as a metal folding chair with textile seat and back.
The applicable subheading for the folding beach or park chair will be 9401.79.0015, 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: Other: Other: Outdoor: With textile covered cushions or textile seating or backing material: 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 [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division