CLA-2-94:OT:RR:NC:N4:433
Robert O. King
Northwest Synergy, Inc.
8561 154th Avenue NE
Redmond, Washington 98052
RE: The tariff classification of 5 seats from China.
Dear Mr. King:
In your letter dated October 5, 2022, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and product descriptions were provided.
Item 1, model RC.00002, the “Playseat® Challenge,” is a black upholstered seat constructed of alcantara, polyester, nylon, and plastic materials; the seat is affixed to a powder coated steel, aluminum, nickel, and zinc metal frame. Documentation provided states, the seat has a “…unique foldable design, it uses little space when not in use, so you can store it easily, for example in a wardrobe or under a bed.” The overall dimensions approximate 53” in length, 21” in width, and 37” in height. The complete seat is 25 lbs. in weight and a weight capacity of 229 lbs.
Item 2, model RRE.00100, the “Playseat® Evolution Red,” is a red upholstered seat constructed of vinyl, polyester, compressed foam, and plastic materials; the seat is affixed to a powder coated steel, aluminum, nickel, and zinc metal frame. Documentation provided states, “This seat is very comfortable, stable and highly adjustable. Thanks to its unique, patented foldable design, it uses little space when not in use.” The overall dimensions approximate 51” in length, 20” in width, and 39” in height. The complete seat is 52 lbs. in weight and a weight capacity of 270 lbs.
Item 3, model RSP.00102, the “Playseat® Sensation Pro,” is a silver upholstered seat constructed of vinyl, polyester, compressed foam, and plastic materials; the seat is affixed to a powder coated steel, aluminum, nickel, and zinc metal frame. The overall dimensions approximate 59.1” in length, 24.8” in width, and 37” in height. The complete seat is 38 lbs. in weight and a weight capacity of 270 lbs.
Item 4, model RF.00233, the “Playseat® Pro Formula Red Bull,” is an upholstered seat constructed of vinyl, polyester, compressed foam, and plastic materials; the seat is affixed to a powder coated steel, aluminum, nickel, and zinc metal frame. Documentation provided states, “the seat is coated with an official matte color scheme, logos and decals of the successful Red Bull Racing Formula 1 team,” and for use in a home. The overall dimensions approximate 55.11” in length, 19.69” in width, and 34.65” in height. The complete seat is 44 lbs. in weight and a weight capacity of 270 lbs.
Item 5, model FA.00036, the “Playseat® Air Force Flight Seat,” is a black upholstered seat constructed of vinyl, polyester, compressed foam, and plastic materials; the seat is affixed to a powder coated steel, aluminum, nickel, and zinc metal frame. The overall dimensions approximate 39” in length, 20” in width, and 44” in height. The complete seat is 54 lbs. in weight and a weight capacity of 270 lbs.
Each model of Playseat® will provide seating for a single individual. The upholstered seats and metal frames will be imported as complete units with all hardware included for assembly. At the time of U.S. importation, the 5 models of seats are not plug and play standalone simulators; they are discrete gaming seats for use in conjunction with video game consoles, machines with compatible devices, and optional gaming configurations.
Information provided identifies the Sony PlayStation, Microsoft X Box, Nintendo Wii, Mac, PC, Linux, Oculus Rift, steering wheels, pedals, gearshifts, throttle sticks, yokes, floor mats, seat sliders and the Oculus Rift as the video game consoles, machines with compatible devices, and optional gaming configurations, however they are not explicitly included with the instant seats at the time of U.S. importation. Rulings are issued with regard to specific facts. The video game consoles, machines with compatible devices, and the optional gaming configurations are imported and sold separately; they are not under consideration in this ruling letter.
In your request, you suggest that all five models of the Playseat® should be classified under subheading 9504.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Video game consoles and machines, other than those of subheading 9504.30, and parts and accessories thereof.” However, as imported, the play seats are not video game machines and do not belong to the class or kind of merchandise classifiable under heading 9504. In addition, although the articles may be specially designed for use with video games, the provisions for furniture in HTSUS, Chapter 94 prevails over the provision of parts and accessories articles of heading 9504.
Additionally, the ruling request identifies subheading 9401.71.0031, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered: Other.” We disagree.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level.
The ENs to Chapter 94 of the HTSUS, for “Furniture” state: “the term “furniture” means: Any “moveable” 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, cafes, 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 the 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 also included in this category.
Based on the facts, the subject articles falls within the construct of the Chapter 94 EN for furniture.
The ENs to Chapter 94, heading 9401 of the HTSUS, state “lounge chairs, arm-chairs, folding chairs, desk chairs, infants’ high chairs and children’s seats designed to be hung on the back of other seats (including vehicle seats), grandfather chairs, benches, couches (including those with electrical heating, settees, sofas, ottomans and the like, stools (such as piano stools, draughts men’s stools, typists’ stools, and dual purpose stool-steps), seats which incorporate a sound system and are suitable for use with video game consoles and machines, television or satellite receivers, as well as with DVD, music CD, MP3 or video cassette players” as exemplars for seats classified in heading 9401, HTSUS.
Further, “Seats of this heading may incorporate complementary non-seat components, for example, toy components, a vibration function, music or sound players, as well as lighting features.”
Based on the facts, the subject articles falls within the construct of the Chapter 94, Heading 9401 ENs for seats. Specifically, the 5 models of seats are suitable for use with video game consoles and machines.
Subheading 9401.71.00, HTSUS, provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered.” At the eight-digit 9401.71.00, HTSUS, subheading level the subject merchandise are classified therein. The issue arises at the ten-digit subheading level as to whether or not the seats are of subheading 9401.71.0011, HTSUS, as “other household” seats, or of subheading 9401.71.0031, HTSUS, as “other” seats. A search of online resources and product details do not identify the instant seats as intended for use at a beach, campground, lakefront, stadium, or for outdoor recreation. Additionally, a search of online resources illustrates the seats equipped inside of the living space of private dwellings. The subheading for “Other household” is more specific; therefore, classification of the subject merchandise in subheading 9401.71.0031, HTSUS, is precluded.
The applicable subheading for the subject merchandise will be 9401.71.0011, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Upholstered: Other household.” The rate of duty will be free.
Section 301 Trade Remedy:
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9401.71.0011, 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., 9903.88.04, in addition to subheading 9401.71.0011, HTSUS, listed above.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, 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