CLA-2-94:OT:RR:NC:N4:433
Diane L. Hurley
Customs Compliance
Bollore Logistics USA Inc.
1200 Mustang Drive
PO Box 1627
Grapevine, TX 76099
RE: The tariff classification of an “arm cap for aircraft seat” from Germany.
Dear Ms. Hurley:
In your letter dated April 12, 2017, on behalf of Recaro Aircraft Seating America Inc., you requested a tariff classification ruling. Additional information was submitted, which included color photos and a limited material breakdown table.
Part number 416-00-881-02-01 is described as an “Arm Cap” for an aircraft seat. The “Arm Cap” is not the full armrest, and as its name indicates, it is the top surface component of an armrest onto which one places their arm. The “Arm Cap” consists of polyurethane, formed on a metal insert made of aluminum, covered in leather. On the underside of the “Arm Cap” there are four bored-out holes that are used to secure the component to the armrest.
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.
Under GRI 1, an examination of Legal Note 1 (d) to Chapter 94, HTSUS, is in order. Legal Note 1 (d) to Chapter 94, reads: This chapter does not cover “Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastic (Chapter 39) ….” Base metal mountings and fittings for furniture, coachwork or the like (parts of general use) are classified in heading 8302, HTSUS, and plastic fittings for furniture, coachwork or the like (parts for general use) are classified in heading 3926, HTSUS. We note for both headings 8302 and 3926 that these headings do not extend to goods forming an essential part of the structure of an article, for example window frames or swivel devices for revolving chairs – see the Explanatory Notes to the HTSUS, heading 8302.
Observation of aircraft seats and their armrests, by means of internet photos, indicate that the arm caps are integral to the completion of the armrests and fulfil the function of the armrests which is to allow one to rest their arms upon. As such, it is the opinion of this office that the merchandise concerned, part number 416-00-881-02-01, the “Arm Cap,” is an essential part of the structure of the armrest to which it is joined, and it is not simply decorative or ornamental trim or the like. With case in point, the merchandise concerned, is not excluded from Chapter 94, HTSUS.
There is no dispute that the merchandise concerned the “Arm Cap” is classified in the provision for parts of seats in subheading 9401.90, HTSUS. Because the “Arm Cap” is composed of different components (base metal, plastic and leather) and is considered a composite good for tariff purposes, it is classified in accordance with GRI 3 (b), HTSUS. Further GRI 6, HTSUS, is implicated at the subheading because parts of seats of subheading 9401.90 are subdivided based on composition, for example plastics, wood and textile material. Under the principle of GRI 6, HTSUS, “For legal purposes, the classification of goods in the subheading of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, 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.”
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).
The Explanatory Notes to the Harmonized Tariff Schedule of the United States (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.
In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above.
Consistent with The Home Depot case, we find that the role of the constituent material in relation to the use of the good, which in this case is the plastic substrate, is only one factor and is not the decisive factor for the classification of the merchandise concerned. The aluminum insert is not critical to the essential character analysis. Although, the plastic provides the hard surface area for the “Arm Cap,” it is entirely wrapped on three of its visible sides. Photos of the merchandise concerned depict an aesthetically appealing leather bound “Arm Cap” used on the top surface of an armrest, augmenting the appeal of the complete seat. Accordingly, the essential character of the “Arm Cap” is imparted by its leather component.
The applicable subheading for part number 416-00-881-02-01, the “Arm Cap,” 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.
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 neil.h.levy@ cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division