CLA-2-94:OT:RR:NC:N4:463
Joseph J. Kenny
Geodis USA Inc. One CVS Drive Woonsocket, RI 02895
RE: The tariff classification of a foot stool from China.
Dear Mr. Kenny:
In your letter dated August 19, 2020, you requested a tariff classification ruling on behalf of CVS Pharmacy Inc. Illustrative literature was provided and subsequent information was exchanged via email and telephone.
Article 1, the “Long Fur Foot Stool Grey,” CVS Pharmacy item number 365877, measures approximately 11" in height and 12" in diameter. It is constructed of a cylindrical wooden frame supported by four cylindrical wooden legs and upholstered with a shaggy polyester fabric that, when viewed from the side, almost completely obscures the legs. The article has no storage and minimal cardboard padding.
Article 2, the “Short Fur Foot Stool Blush Color,” CVS Pharmacy item number 728252, measures approximately 11" in height and 12" in diameter. It is constructed of a cylindrical wooden frame supported by four cylindrical wooden legs and upholstered with a long-fiber plush polyester fabric covering approximately the upper three quarters of the foot stool. When looked at from the side a few inches of the legs are visible. The article has no storage and minimal cardboard padding.
You requested classification of the subject foot stools in subheading 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), wooden furniture other than of a kind used in the kitchen or bedroom. This office disagrees with that classification.
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. With respect to the classification of the subject foot stools at the four-digit level—heading 9401, HTSUS, vs. heading 9403, HTSUS—the ENs to Chapter 94, heading 9401, HTSUS, lists “stools (such as piano stools, draughtsmen’s stools, typists’ stools and dual purpose stool-steps)” among the exemplars, whereas heading 9403, HTSUS, lists “stools and foot-stools (whether or not rocking) designed to rest the feet.” We conclude that the subject foot stools are not intended for seating like the exemplars listed in heading 9401, HTSUS, because they are too small and insufficiently padded and, rather, intended to rest the feet when seated like the exemplars in heading 9403, HTSUS.
EN VIII to General Rule of Interpretation (GRI) 3(b) provides that “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 subject foot stools are comprised of wood and textiles and thus considered composite goods. Although the structure and weight of the subject foot stools correspond to the wood components, wood is not visible from the top and only minimally visible from the side. The subject foot stools are almost in their entirety covered in textile fabric and the textile fabric provides their unique informal appearance. Based upon the aforementioned analysis, we conclude that the outer textile material provides the essential character to the subject foot stools.
The applicable subheading for article 1, the “Long Fur Foot Stool Grey,” and article 2, the “Short Fur Foot Stool Blush Color,” will be 9403.89.6015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other household.” The rate of duty will be free.
TRADE REMEDY
Products of China classified under subheading 9403.89.6015, 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 9403.89.6015, 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division