United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0088144 - HQ 0088232 > HQ 0088144

Previous Ruling Next Ruling


HQ 088144


February 25, 1991

CLA-2 CO:R:C:T 088144 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.0005

District Director of Customs
Federal Building, Suite 198
511 N.W. Broadway & Glisan Streets
Portland, Oregon 97029

RE: Further review of Protest No. 90-2904-000077; seats, chairs, lounges and deck chairs; cushions classifiable with seats if presented with the article of which they form part; EN 94.01; heading 9403 not applicable to patio lounge chairs/deck chairs.

Dear Sir:

This is in reply to an application for further review of a protest filed on behalf of G.I. Joes, Inc., by George S. Bush & Co., Inc., concerning the classification of PVC stack chairs and their cushions.

FACTS:

The merchandise in question consists of a metal frame stack chair and cushion, item no. 7213-006A, and a metal frame lounge chair (deck chair), item no. 7240-033B. The stack and lounge chairs were classified, respectively, in subheadings 9401.79.00 and 9403.20.00, HTSUSA.

The accompanying cushions are imported with the chairs in the same quantities and are advertised and sold as a unit; however, the cushions are separately packaged and, as a result, were classified in subheading 6304.93.0000, HTSUSA, as other furnishing articles..., other, not knitted or crocheted, of synthetic fibers. Protestant contends that the chairs and accompanying cushions should be classified in the same subheading based on the fact that the cushions and chairs are purchased, imported, advertised and sold as complete units.

ISSUE:

Whether the item no. 7213-006A metal stack chair and the item no. 7240-033B metal lounge are classifiable as seats or as other furniture. Whether the cushions for the articles at issue are classifiable with item nos. 7213-006A and 7240-033B, or as other furnishing articles.

LAW AND ANALYSIS:

Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is determined according to the terms of the headings and any relative section or chapter notes and, provided the headings or notes do not otherwise require, according to the remaining GRIs taken in order.

Heading 9401, HTSUSA, provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. The Explanatory Notes (EN), while not legally binding, constitute the official interpretation of the Harmonized System at the international level. EN 94.01, 1575-1576, provides in pertinent part:

Subject to the exclusions mentioned below, this heading covers all seats..., for example:

Lounge chairs, arm chairs, folding chairs, deck 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, draughtsmen's stools, typists' stools and dual purpose stool-steps).

Armchairs, couches, settees, etc., remain in this heading even if they are convertible into beds.

PARTS

The heading also covers identifiable parts of chairs or other seats....

Separately presented cushions and mattresses...are excluded.... When these articles are combined with other parts of seats, however, they remain classified in this heading. They also remain in this heading when presented with the seats of which they form part.

Item no. 7213-006A is a metal chair. It is designed for placing on the floor or ground pursuant to Note 2, Chapter 94, HTSUSA. It is ejusdem generis with the articles described by EN 94.01 which provides, moreover, that all seats are to be classified in heading 9401 so long as they satisfy the provisions of Note 2, Chapter 94. Accordingly, the chair component of item 7213-006A is classifiable in heading 9401.

The item 7213-006A cushion is designed to accompany, and is imported, advertised and sold with the metal chair of which it forms part. Protestant has challenged the classification of the cushions as other furnishing articles of subheading 6304.93.0000, HTSUSA. Although it is packaged separately, the cushion is presented with the stack chair and thus is classifiable with item 7213-006A in heading 9401 pursuant to EN 94.01.

Item 7240-033B is described as a patio stack lounge and was classified in subheading 9403.20.00, HTSUSA. Heading 9403, HTSUSA, provides for other furniture and parts thereof. According to EN 94.03, 1578, this covers furniture not covered by headings 9401 and 9402, and includes such articles as cupboards, tables, telephone stands, writing desks, escritoires, book-cases and filing cabinets. However, EN 94.01, 1575, states that all seats are to be classified in heading 9401, including lounge chairs, couches and deck chairs. The patio lounge is similar to a deck chair, which pursuant to EN 94.01, 1575, is classifiable in heading 9401. Item 7240-033B is therefore a form of seat as provided for in heading 9401, HTSUSA. As with item no. 7213- 006A, the accompanying seat cushion is presented with item no. 7240-033B and is classifiable with the patio lounge in heading 9401, HTSUSA.

HOLDING:

The protest should be allowed. Both the chair and cushion that comprise item nos. 7213-006A and 7240-003B are classifiable in subheading 9401.79.00, HTSUSA, under the provision for seats ... whether or not convertible into beds, and parts thereof; other seats, with metal frames; other; outdoor; with textile covered cushions or textile seating or backing material; household. Articles classifiable in this subheading are dutiable at the rate of 4 percent ad valorem.

A copy of this ruling should be furnished to the protestant along with the Form 19 Notice of Action.

Sincerely,


Previous Ruling Next Ruling

See also: