CLA-2-94:OT:RR:NC:N4:433
Monica S. Castillo
Account Manager
J Verola Customs Brokerage
18 Hyatt Avenue
Newark, NJ 07105
RE: The tariff classification of two chairs from China.
Dear Ms. Castillo:
In your letter dated May 24, 2017, on behalf of OMG Party Store, you requested a tariff classification ruling. Photographs of the two chairs were provided.
Item number HY-KC01, is the “King Throne Chair.” The King Throne Chair is offered in two different styles. Style # 1 is a wood frame chair, which has an upholstered seat, backrest and arm pads covered over in white leather; the chair is accented in gold trim with a gold crown. Style # 2 is a wood frame chair, which has an upholstered seat, backrest and arm pads covered over in white leather; the chair is accented in silver trim with a silver crown. These two chairs measure 78cm (approximately (30.71 inches wide) by 88cm (approximately 34.65 inches deep) by 180cm (approximately 70.87 inches tall).
Internet observation of king or queen throne armchairs reveals both household and non-household uses for these type of armchairs. Marketing and advertising literature for higher-end king and queen throne armchairs further describes these armchairs for use as living room chairs, dining room chairs, bedroom chairs, hotel lobby chairs, club chairs, commercial event chairs, themed party chairs and so on. With no evidence presented that the merchandise concerned is predominately used in the household, it is our opinion that the King Throne Chair offered in two different styles is not principally used in the household.
The applicable subheading for the King Throne Chair offered in two different styles will be 9401.61.4031, 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 wooden frames: Upholstered: Chairs: 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division