CLA-2-94:OT:RR:NC:N5:433
Grace Bentz
Lifetime Products, Inc.
Freeport Center, Building D-12 Clearfield, UT 84016
RE: The tariff classification of seats and a cart from Vietnam.
Dear Ms. Bentz:
In your letter dated January 3, 2024, you requested a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided.
Item 80133, the “Chair and Cart Set,” is a group of 32 folding unupholstered seats and a cart. Each seat will provide seating for a single individual. Steel tube metal rails extends from the seat legs to the forward and rear stretches. Further, the tubes are affixed to blow molded polyurethane seat foundations and polyurethane seat backrests; collectively, they comprise the frame to each seat. The seats contains no armrests. Plastic glides are located at the base of each seat leg. The dimensions of each seat approximates 21.4” in length, 19.1” in width, and 34” in height. At the time of U.S. importation, an unassembled steel frame cart with 4” in diameter polyurethane and steel casters will accompany the seats. The cart dimensions are 86.76” in length, 27.88” in width, and 55.02” in height. The cart will provide moveable storage for the 32 seats. The seats and the cart will be imported in two boxes, boxes “A” and “B” will be sold together at retail sale as 1 unit.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitutes the official interpretation of the Harmonized System at the international level.
EN I to General Rule of Interpretation (GRI) 2(a) provides: “the first part of Rule 2(a) extends the scope of any heading which refers to a particular article to cover not only the complete article but also that article incomplete or unfinished, provided that, as presented, it has the essential character of the complete or finished article.”
EN V to GRI 2(a) provides: “the complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article. When goods are presented, it is usually for reasons such as requirements or convenience of packing, handling or transport.”
The Chapter 94 ENs provides: “articles of furniture presented disassembled or unassembled are to be treated as assembled articles of furniture, provided the parts are presented together.”
At the time of U.S. importation, the 32 seats and the cart will be imported together, albeit packaged separately for the convenience of packing, handling or transport. The seats and the cart will not be repackaged, the imported quantities will reflect a ratio of 1 storage cart for every 32 seats.
Furthermore, the “Chair and Cart Set” (a) consists of at least two different articles which are, prima facie, classifiable in different headings [Seats/9401, Other Furniture (Carts)/9403]; (b) consists of products or articles put together to meet a particular need or carry out a specific activity [seating]; and (c) are put up in a manner suitable for sale directly to end users without repacking, therefore, the subject merchandise will be considered a set for customs purposes. Additionally, the seating components are the indispensable attribute that strongly marks or serves to distinguish the structure, core or condition of the imported merchandise. The essential character of the “Chair and Cart Set” as a whole is imparted by the seating components.
The applicable subheading for the subject merchandise will be 9401.79.0046 Harmonized Tariff Schedule of the United States (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 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division