CLA-2-94:OT:RR:NC:N4:433
Eva Wu
UQI CHB Inc.
21450 Golden Springs
Diamond Bar, CA 91789
RE: The tariff classification of a seat having massage components from China.
Dear Ms. Wu:
In your letter dated August 23, 2022, you requested a binding tariff classification ruling on behalf of Rilassa. In lieu of samples, illustrative literature and a product description were provided.
Model R-C1, identified as the “Lounge Shiatsu Massage Rocking Chair with Removable Cushion Cover OWAYS,” is an upholstered textile seat cushion affixed to a wooden frame. Seating is provided for a single individual. Curved wooden rails (rockers) comprising the legs extend vertically and are incorporated into the armrest and backrest with mounting screws. A wooden plank located below the front seat foundation is affixed to the left and right wooden rails. Located at the rear base of each wooden rail is a pair of anti-slip rocker supports. Information provided states, “the seat cushion is constructed of sponge and cotton.” Incorporated into the cushion is a seat deck, a backrest deck, and a retractable footrest deck; all of the components are constructed of wood. The seat has a removeable head and neck pillow. Electro-mechanical components built into the seat cushion and the pillow independently provide heat and massage functionality according to user preference. Located below the right side of the seat foundation is a silicon control panel that activates 5 optional massage settings. The seat dimensions approximate 24.8” in width, 47.2” in depth, 31.5” in height, and a weight capacity of 330 lbs. The seat operates on regular household voltage. Overall, the 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. The seat will be packaged unassembled and contains all hardware required for assembly.
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level.
For the purposes of Chapter 94, Harmonized Tariff Schedule of the United States (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 seat 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 9401.61.4011, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Chairs: Other: 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 9401.61.4011, 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 9401.61.4011, 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