CLA-2-94:OT:RR:NC:N4:433
Jacob Najarian
Vitra USA
7528 Walker Way
Allentown, PA 18106
RE: The tariff classification of an armrest from Germany.
Dear Mr. Najarian:
In your letter dated September 7, 2018, you requested a tariff classification ruling. In the absence of a physical sample digital color photos were provided.
Part number 01343366 is described as the “Meda Height-Adjustable Armrest” used in assembly of a swivel chair that is intended for office use. The “Meda Height-Adjustable Armrest” is a composite good consisting of an arm pad made of polyurethane foam encased in leather upholstery, a polished aluminum metal shaft insert, and a hard plastic support frame. Structural support for the armrest is provided by the polished aluminum metal shaft insert which slides into the hard plastic support frame that will then be mounted to a swivel chair body. The hard plastic support frame allows for the polished aluminum metal shaft insert to be adjusted in height. You indicate the polyurethane foam arm pad encased in leather upholstery serves to provide a comfortable surface to rest an arm and that the aluminum metal shaft insert along with the hard plastic support frame collectively serve to offer an aesthetic appeal.
You further indicate the armrest will be used in the assembly of a complete swivel chair and therefore propose subheading 9401.90. You find that neither of the individual components solely imparts the essential character, therefore your inclination is to classify based under the heading which occurs last numerically.
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 only 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.”] This office is of the opinion that part number 01343366 “Meda Height-Adjustable Armrest” is a dedicated part of a swivel chair, and is not more specifically provided for elsewhere in the tariff schedule.
The applicable subheading for part number 01343366, the “Meda Height-Adjustable Armrest,” 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 beds, and parts thereof: Parts: Other: 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 the 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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division