CLA-2-94:OT:RR:NC:N4:433
Robert J. Leo
Meeks, Sheppard, Leo & Pillsbury
Attorneys At Law
570 Lexington Ave, 24th Floor
New York, NY 10022
RE: The tariff classification of an unassembled aluminum chair frame from China.
Dear Mr. Leo:
In your letter dated May 17, 2016, on behalf of Woodard-LM LLC, you requested a tariff classification ruling. Illustrated literature was provided.
The merchandise concerned is the unassembled aluminum chair frame to the Belden Sling Dining Chair. The merchandise concerned as imported will only consist of the unassembled aluminum frame chair pieces, without its textile fabric sling forming the seat and backrest to the chair. The sling made of textile fabric will be imported separately and will be added to the metal frame after importation. Illustrative literature depicts aluminum left and right side supports, aluminum left and right lower back supports and three aluminum braces. You indicate that the finished Belden Sling Dining Chair is primarily used for outdoor patio use.
It is your contention that based on the General Rules of Interpretation (GRIs) to the Harmonized Tariff Schedule of the United States (HTSUS) that the merchandise concerned as imported should be classified under GRI 2 (a), HTSUS, in that the unassembled aluminum frame chair pieces have the essential character of the finished chair. We note under GRI 2 (a) that no discussion has been advanced, whether the unassembled aluminum frame chair pieces being [incomplete] without its textile fabric sling have the essential character of the finished chair.
In examining Headquarters ruling HQ 955806 dated February 9, 1994, although dissimilar merchandise, we learn in pertinent part, under GRI 2 (a), HTSUS, that when determining an article’s essential character, factors found to be relevant include the significance of the imported components, the role of the imported components to the overall functioning of the completed article and the role of the imported componets in relation to the use of the completed article. To name a few other relevant essential character factors, they can include a comparison of components by their weight, cost and bulk. We note in the above ruling that two out of the four versions of assemblies were found not to have the essential character of the completed article under GRI 2 (a), HTSUS, because those two assemblies lacked critical components necessary for the operation of the finished goods themselves.
It is our opinion that the unassembled aluminum frame chair pieces without its textile fabric sling lacks the critical component to fulfil its functionality which happens to be its seat, and therefore cannot be used for eating, drinking, entertaining or simply resting one’s self. Consequently, the merchandise concerned does not have the essential character of the completed chair. Consistent with Headquarters ruling HQ 955806 dated February 9, 1994 and New York ruling NY D82667 dated September 28, 1998, the aluminum frame for the Belden Sling Dining Chair is classified in the parts provision of heading 9401, HTSUS.
The applicable subheading for the aluminum frame for the Belden Sling Dining Chair will be 9401.90.5081, 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: Parts: Other: Other; 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 https://hts.usitc.gov/current.
At this time, “aluminum extrusions” from the People’s Republic of China (China) are subject to both AD and CVD, and are assigned with case numbers A-570-967 and C-570-968, respectively.
Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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,
Steven A. Mack
Director
National Commodity Specialist Division