CLA-2-94:OT:RR:NC:N4:463
Melanie Tache
South Shore Industries LTD
6168 Principale Street
Sainte-Croix, QC G0S 2H0
Canada
RE: The tariff classification of an outdoor table, dining chair, and lounge chair from China
Dear Ms. Tache:
This ruling is being issued in reply to your letter dated March 22, 2023, requesting a tariff classification determination. In lieu of samples, illustrative literature, pictures, and product descriptions were provided.
Item 1, the WT-1152 Aluminum Coffee Table, is an outdoor coffee table with a circular tabletop. The tabletop and frame are made of aluminum. The table measures 24.2" high and has a diameter of 19.7". The tabletop is supported on a column made of the four vertical tubes that separate into four legs with plastic glides at the base of each leg. The table weighs 8.4 lbs. and can support 220 lbs. Each table will be individually packaged and is not sold as part of a retail set.
Item 2, the WA-1136 Aluminum Dining Chair, is a metal frame unupholstered seat. Seating is provided for a single individual. The seat contains no armrests, forward stretcher, rear stretcher, or side stretchers. The seat foundation, backrest, and the legs are constructed of aluminum metal; collectively, they comprise the frame of the seat. The metal frame extends from the legs, the seat foundation, and to the seat backrest. The seat dimensions are 17.3" in length, 19.7" in depth, and 33.7" in height. Plastic glides are located at the base of each leg. Information provided states the seat will be packaged as 4 units per carton, not imported with a table, and not offered for retail sale as a dining set.
Item 3, the WA-92003 Aluminum Lounge Chair, is a metal frame unupholstered seat. Seating is provided for a single individual. The seat contains no forward stretcher, rear stretcher, or side stretchers. The seat foundation, backrest, armrests, and the legs are constructed of aluminum metal; collectively, they comprise the frame of the seat. The metal frame extends from the legs, the seat foundation, armrests, and to the seat backrest. A row of metal rails extends horizontally and form the seat foundation; the row of metal rails then curves vertically and form the seat backrest. The seat dimensions are 51.2" in length, 28.4"” in depth, and 31.5" in height. Plastic glides are located at the base of each leg. Information provided states the seat will be packaged as 4 units per carton, not imported with a table, and not offered for retail sale as a dining set.
All three articles are made in China.
Images of the three items follow:
Item 1, WT-1152 Item 2, WA-1136 Item 3, WA-92003
Aluminum Coffee Table Aluminum Dining Chair Aluminum Lounge Chair
/ / /
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. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be 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, for the purposes of this Chapter, 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, theatres, cinemas, offices, churches, schools, cafés, 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 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 included in this category. The subject coffee table, dining chair and lounge chair meet the definition of furniture.
The applicable classification for item 1, the WT-1152 Aluminum Coffee Table, will be subheading 9403.20.0050, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The general rate of duty will be free.
The applicable subheading for item 2, the WA-1136 Aluminum Dining Chair, and item 3, the WA-92003 Aluminum Lounge Chair, will be 9401.79.0046, 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: Other: Other: Other: Household.” 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 9403.20.0050 and 9401.79.0046, 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 9403.20.0050, HTSUS, listed above. Furthermore, at the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.04, in addition to subheading and 9401.79.0046, 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 subheadings. 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 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