CLA-2-94:OT:RR:NC:N4:463
Margaret Lange
M.E. Dey & Co.
700 W. Virginia St., Suite 300
Milwaukee, WI 53204
RE: The tariff classification of a multi-function aluminum ladder/seat/table from China
Dear Ms. Lange:
This ruling is being issued in reply to your letter dated June 15, 2022, on behalf of your client, International Products 90 LLC, requesting a ruling on the classification of a multi-function aluminum ladder/seat/table. In lieu of samples, illustrative literature and product descriptions were provided.
The subject merchandise, referred to as the “Flippin’ Tiki,” is for use in aquatic environments. When flipped down, the Flippin’ Tiki serves as a ladder to get in and out of the water and as a seat in the water. When flipped up, it serves as a table. It is used primarily at lake docks and on pontoon boats or in similar settings and is mounted by bolts or with an EZ dock system. It consists of two horizontal surfaces that serve as steps, seats, or a tabletop (depending upon orientation) connected on either side by vertical bars that serve as handles when the article is used as a ladder. See images below:
Assembled Flippin’ Tiki Flippin’ Tiki Used as a Ladder
Flippin’ Tiki Used as a Seat Flippin’ Tiki Used as a Table
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 (together known as legal notes). If 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 are then applied in order.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, that the term “furniture” means: “(A): 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…. Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.” The subject article, convertible metal ladder/seat/table, meets this definition of furniture.
The Explanatory Notes (ENs) to the HTSUS, GRI 3(b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, 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. If the essential character cannot be determined under GRI 3(b), then, pursuant to GRI 3(c), the goods are to be classified in the heading that occurs last in numerical order among those that equally merit consideration.
You suggest subheading 9403.20.0086, HTSUS, which provides for other non-household metal furniture or subheading 7616.99.5130, HTSUS, which provides for aluminum ladders. We disagree with your suggested classifications but agree with your analysis. The table, seat, and ladder functions of the article are all of similar importance, with no one of them imparting the essential character to the whole. Since the article is designed to reasonably perform all three functions, it cannot be classified by operation of GRI 3(a) or 3(b), and thus will be classified by GRI 3(c), by the heading which appears last in numerical order among those which merit equal consideration. The competing headings are 7616, “Other articles of aluminum” and 9403, “Other furniture and parts thereof.”
The applicable subheading for this item will be 9403.20.0090, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Other.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.20.0090, HTSUS, unless specifically excluded, are subject to an 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 9403.20.0090, HTSUS, listed above.
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 internet at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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