CLA-2-94:OT:RR:NC:N4:433
Sandra Tovar
Consulting by Sandra Tovar, Inc.
500 Lanier Avenue West
Fayetteville, GA 30214
RE: The tariff classification of a seat having massage components from China.
Dear Ms. Tovar:
In your letter dated August 16, 2020, you requested a binding tariff classification ruling on behalf of Lea Unlimited. In lieu of samples, illustrative literature, a product description and a video were provided.
Style number K262, identified as the “KomflexTM ergonomic all-in one recliner,” is a seat upholstered in leather comprised of built-in electro-mechanical components that independently perform massage and heating functions according to user preference. The footrest, armrests, seat base, and backrest are affixed to a metal frame. Seating is provided for a single individual. The ergonomically designed structural frame does not possess restrictive features and does not partially or completely encapsulate a user. Further, the upholstered seat does not enfold or restrain a user’s posterior upper body, arms, legs and feet.
Product literature states the KomflexTM K262 recliner is a “dynamic functional chair” with 360º swivel rotation, a 30º recline angle, and a 19º adjustable and extendable headrest. The seat encompasses zero gravity motion that allows for the incline and recline of the backrest, an adjustable air chamber for lumbar support, a one click button for dual memory seating positions, a heating component comprised of 4 temperature sensors with 2 levels of heat control, and an extendable power motion footrest. The seat weighs approximately 110 lbs. The seat operates on regular household voltage and is equipped with a rechargeable lithium battery.
You request classification of the subject merchandise in subheading 9019.10.2030, Harmonized Tariff Schedule of the United States, (HTSUS), as other battery powered massage apparatus. This office disagrees. Further, you state the importer has applied with the FDA for the seat as a medical device and the FDA registration is currently pending. However, we note that “articles are classified by the FDA to protect public safety, not as guidance for classification of imported merchandise … Recognition by the FDA … does not constitute a determination of its tariff classification.” See Headquarters Ruling Letter H265244 (June 1, 2015).
The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level.
For the purposes of Chapter 94, HTSUS, 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.
The ENs to Chapter 94, heading 9401 include: 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 under the list of exemplars for seats classified in heading 9401, HTSUS.
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.
The KomflexTM K262 recliner meets the terms of Chapter 94, HTSUS, as it is a floor standing moveable article used mainly with a utilitarian purpose, that being, to equip private dwellings for rest, relaxation, storage or display and is designed for the personal use, convenience, and comfort of the dweller. The subject merchandise also falls within the construct of heading 9401, HTSUS, in that this heading covers all seats including those that incorporate complementary non-seat components. Further, the term “furniture” embraces articles of utility that are designed for the “use, convenience, and comfort of the dweller,” as distinguished from articles that are “subsidiary adjuncts and appendages designed for the ornamentation of a dwelling or business place, or which are of comparatively minor importance so far as use, comfort, and convenience are concerned.” The built-in massage and heating components of the seat will be used only for brief periods at the discretion of the user, the remainder of the time the seat will perform in a utilitarian capacity, that being furniture. Based on the information provided, the subject merchandise is an upholstered seat. The design allows a user to utilize it as a seat and the inclusion of the massage and other components does not alter the product’s essential character.
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.
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, 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