CLA-2-94:OT:RR:NC:N4:433
Mehmet Genc
Yesilyurt Ltd. Co.
Mufide Ilhan Mh. Akdeniz Cd., No: 5
Mersin, 33100
Turkey
RE: The tariff classification of a chair from Turkey.
Dear Mr. Genc:
In your letter dated June 28, 2016, you requested a tariff classification ruling. A photo of a chair with a cushion was submitted. As there is no indication that the chair will be imported with the cushion, this ruling will only pertain to the chair itself.
The merchandise concerned is describe by you as an “aluminum rattan chair.” The photo depicts an aluminum frame chair with seat and backrest of rattan.
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 GRIs to the HTSUS provide at GRI 3 (b) that “Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their [essential character], insofar as this criterion is applicable.” GRI 3 (a) rules of “relative specificity” do not apply to the merchandise concerned.
GRI 6 provides that the classification of goods at the subheading level shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules [GRIs 1 - 5], on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
You suggest that the correct classification of the merchandise concerned is subheading 9401.59 of the Harmonized Tariff Schedule (HTS), which provides for “Seats of cane, osier, bamboo or similar materials: Other.” This is incorrect. If the merchandise concerned was made from 100% rattan including the frame, then the correct classification, using GRI 1, would be subheading 9401.51, HTS, which provides for “Seats of cane, osier, bamboo or similar materials: Of Bamboo or rattan.” If the merchandise concerned did not have a frame made from cane, osier, bamboo or similar materials, or did not have a wooden or metal frame, then the correct classification using GRI 6 in conjunction with GRI 3 (b), would be subheading 9401.51, HTS, which provides for “Seats of cane, osier, bamboo or similar materials: Of Bamboo or rattan,” because the essential character of the composite good would be imparted by the rattan.
Because subheadings 9401.61 and 9401.69 (seats with wooden frames), HTS, and subheadings 9401.71 and 9401.79 (seats with metal frames), HTS, have terms based on their frames, there is no need to take the nature of composite goods in hand, when in fact under GRI 6 in conjunction with GRI 1, goods are classified based upon the constituent material of their frames, followed by their remaining composition. As such, the “aluminum rattan chair” is classified in subheading 9401.79, HTS, the subheading for “Other seats with metal frames.”
The applicable subheading for the “aluminum rattan chair,” if principally used for outdoor purposes, will be 9401.79.0025, 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: Other: Household.” The rate of duty will be free.
The applicable subheading for the “aluminum rattan chair,” if not principally used for outdoor purposes, will be 9401.79.0046, 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: Other: Household.” 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.
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