CLA-2-94:OT:RR:NC:N4:433
Dennis Wendling
Senior International Trade Specialist
Global Logistics & Trade Compliance
Haworth, Inc.
One Haworth Center
Holland, MI 49423
RE: The tariff classification of a component of a swivel chair from China.
Dear Mr. Wendling:
In your letter dated November 10, 2017, you requested a tariff classification ruling. Description, illustrative literature, photographs and a sample were received.
Part number 81111601 is described as a “Lumber Support Pillow.” The lumber support pillow is an internal plastic component incorporated into the Fern® Task Chair. The lumber support pillow is made of 100% BASF Elastollan 1190A TPU Polyether plastic. The lumber support pillow is 11.5 inches in length, has the shape of a fluted column, and has one left and one right hole for screws to go into for attachment to the lumber support column and has a notch for insertion to the lumber support column. The lumber support pillow is placed and attached horizontally in relation to the vertical support column. Photos depict that the horizontally placed lumber support pillow is height adjustable, and raises and lowers by means of a lumbar handle located at the back of the chair. This component was exclusively designed by Haworth.
The Fern® Task Chair is marketed in part and depicted in a photograph as a workforce swivel chair on casters, providing total back support and having an Infinity Edgetm (Edgeless Comfort), and comes with a message (abridged) “Sit Well, Work Well and Feel Well.” Illustrative literature indicates that the Fern® Task Chair is available in a plastic model and aluminum model.
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).
The ENs to Chapter 94 of the HTSUS, “General” state, in relevant part, with regard to the meaning of furniture, at (A): [For the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.]
The ENs to Chapter 94 of the HTSUS, “Parts,” state: [“This Chapter covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.”] It is our position that the lumber support pillow is a dedicated part of a swivel seat, and is not more specifically provided for elsewhere in the tariff schedule.
The applicable subheading for part number 81111601, the “Lumber Support Pillow,” will be 9401.90.3580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Seats (other than those of heading 9402)., whether or not convertible into beads, and parts thereof: Parts: Of rubber or plastics: 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