CLA-2-94:OT:RR:NC:N4:433
Debbie A. Bell
HSN
1 HSN Drive
St. Petersburg, Florida 33729
RE: The tariff classification of a seat from India.
Dear Ms. Bell:
In your letter dated July 19, 2021, you requested a binding tariff classification ruling on behalf of Cinmar, a wholly owned subsidiary of HSN. In lieu of samples, illustrative literature and a product description were provided.
Item 173929, identified as the “Wooden Swing,” is an outdoor swing seat constructed of Meranti wood. The seat contains no armrests, backrest, or footrest. The seat will be suspended from a tree or a rafter. A 50” polyester rope with tassels, a pair of 2.25” iron S hooks, and a pair of 2.5” iron O-ring mounting hardware are included. The seat dimensions are 18” in width, 9” in depth, and 2” in thickness. Tassels 12” in length extend from each corner of the seat base. The seat will provide outdoor seating for a single individual and has a weight capacity of 264 lbs.
You identify subheading 9506.99.6080, Harmonized Tariff Schedule of the United States, (HTSUS), as an applicable tariff classification.
Subheading 9506.99.6080, HTSUS, provides for “Articles and equipment for general physical exercise.” Further, you state that the swing is intended to be used outdoors for sitting and swinging and is designed to be suspended from a tree or rafter. It is our determination that the subject wooden swing is not considered equipment of a kind used in children’s playgrounds, nor does it provide the user with meaningful exercise and a reasonable degree of physical activity. Therefore, classification in heading 9506 is precluded.
Further, you identify subheading 9401.80.6030, HTSUS, as an applicable tariff classification.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level.
Chapter 94 General ENs (B)(ii) provides for: “Seats or beds designed to be hung or to be fixed to the wall.”
Heading 9401 ENs provides: “…this heading covers all seats (including those for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter).”
Chapter 94, Note 2 provides: “The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.”
The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand on one another: (b) Seats and beds.”
The swing seat is a seat designed to be hung and is therefore within the construct of Chapter 94, Note 2(b).
The Meranti swing seat is a composite good comprised of different components (metal, textile, wood). The mounting hardware is constructed of metal. The rope with tassels is constructed of polyester textile. The seat foundation is constructed of wood and is the component that permits the article to function as a seat. The wood component is the indispensable attribute that strongly marks or serves to distinguish the structure, core or condition of the article. The essential character of the swing seat is imparted by the wood component.
The applicable subheading for the subject merchandise will be 9401.69.6031, HTSUS, which provides for “Seats, whether or not convertible into beds, and parts thereof: Other Seats, with wooden frames: Other: Other: 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 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