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 lounger 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 beach style lounger. The frame is made of steel, the seat and back are made from polyester fabric which have PE foam on the inside, and the armrests are wrapped over in polyester fabric. Observation of the photo of the lounger without legs and additional information provided by means of lightspeedoutdoors.com indicates that the “Deluxe Portable Lounger” is a fully padded lounger with adjustable back rest, padded armrests, a polyester cup holder, and a polyester zippered pocket for personal items.
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.
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
With respect to the “Subheading ENs” to the HTSUS, heading 9401 (Seats … and parts thereof), subheadings 9401.61 and 9401.71: “Upholstered seats” are those having a soft layer of, for example, wadding, tow, animal hair, cellular plastics or rubber, shaped (whether or not fixed) to the seat and covered with a material such as woven fabric, leather or sheeting of plastics. Also classified as upholstered seats are seats the upholstering materials of which are not covered or have only a white fabric cover which is itself intended to be covered (known as upholstered seats “in muslin”), seats which are presented with detachable seat or back cushions and which could not be used without such cushions, and seats with helical springs (for upholstery). On the other hand, the presence of horizontally acting tension springs, designed to attach to the frame of a steel wire lattice, taut woven fabric, etc., is not sufficient to cause the seats to be classified as upholstered. Similarly, seats covered directly with materials such as woven fabric, leather, sheeting of plastics, without the interposition of upholstering materials or springs, and seats to which a single woven fabric backed with a thin layer of cellular plastics has been applied, are not regarded as upholstered seats.
Although, generally indicative of the proper interpretation of the HTSUS, we find there is no meaning for the exclusionary language under “Upholstered seats,” specifically the term “single woven fabric backed with a thin layer of cellular plastics,” and as such we are not persuaded to negate the merchandise concerned from falling into the category of upholstered. It is the greater clause under “Upholstered seats” that the merchandise concerned belongs to, that of a soft layer of wadding, tow, animal hair, cellular plastics or rubber, shaped (whether or not fixed) to the seat and covered with a material such as woven fabric, leather or sheeting of plastics. Accordingly, it is our opinion based upon the description provided and the additional information obtain via the company provided website that the Deluxe Portable Lounger, which is fully padded and covered over in textile material, falls within the meaning of “upholstered” as explained in the Subheading ENs to heading 9401.
No material breakdown was provided by composition weight and cost. Nevertheless, it appears that the polyester zippered pocket and cup holder are de minimis in relation to the entire structure of the beach style lounger. The cup holder is not part of an attached and removable insulated cooler bag and is simply there for convenience while relaxing. Consistent with N243103 dated July 11, 2013, we are of the opinion, under GRI 1, that the Deluxe Portable Lounger is classifiable in subheading 9401.71, the subheading covering upholstered seats.
The applicable subheading for the Deluxe Portable Lounger will be 9401.71.0031, 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.” 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