CLA-2-94:OT:RR:NC:N4:433
Maria E. Celis
Neville Peterson, LLP
One Exchange Plaza
55 Broadway, Suite 2602
New York, New York 10006
RE: The tariff classification of a bench from China.
Dear Ms. Celis:
In your letter dated September 24, 2019, son behalf of your client Delta Enterprise Corporation of New York, New York, you requested a tariff classification ruling. Illustrative literature and a product description were provided for review.
Delta Enterprise item, the “Child’s Bench with Storage,” is a medium density fiberboard (MDF) bench containing a storage compartment under a metal safety hinged seat. The seat is a plastic cushion constructed of textile over foam. You state the cushion seat will either be stapled or glued, if decided to be permanently attached, and is designed to provide a child with a place to sit while reading, resting, or playing. Product designs provided depict the backrest, left, right, and front face of the bench are not upholstered. Product designs also depict the rear MDF panel will serve as a backrest and the foam seat cushion as being the only upholstered component to the bench. The bench measures approximately 23.62” in width, 19.92” in height, and 14.17” in depth. A hinged lid support to prevent the lid from falling, air ventilation holes (like handles) found on the left and right face panels, and a finger cutout located on the front face panel are product design safety features.
Considering heading 9401, Harmonized Tariff Schedule of the United States, (HTSUS), and heading 9403, HTSUS, you propose classification in subheading 9401.61.4001, HTSUS. This office disagrees.
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. Heading 9401, Harmonized Tariff Schedule, (HTS) provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof.” Heading 9403, HTS, provides for “Other furniture and parts thereof.” The subheading for seats is more specific to the article under consideration as opposed to the subheading for other furniture and parts. The “Child’s Bench with Storage,” falls within the construct of heading 9401, HTSUS, HQ 950186 dated November 18, 1991, and HQ H132496 dated July 11, 2014.
EN VIII to General Rule of Interpretation (GRI) 3(b) provides: “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, 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.
The bench is constructed of different components (MDF wood, metal, plastic, textile) and is considered a composite good. The assembly hardware and safety hinge are constructed of metal. If not permanently attached to the bench lid with staples or glue, the cushion seat will retain its’ construction of plastic encased in textile. The unupholstered MDF wood composite panels provide for the structure, frame, and functionality as a seat with a storage compartment. The essential character of the article as a whole is imparted by the bulk, quantity, weight, and value of the MDF wood.
The applicable subheading for the subject merchandise will be 9401.69.8005, 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: Other: Other: Other: Other seats for children.” The rate of duty will be free.
Trade Remedy
Products of China classified under subheading 9401.69.8005, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9401.69.8005, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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