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HQ 089003


July 3, 1991

CLA-2 CO:R:C:M 089003 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 9401.79.00

District Director
101 East Main Street
Norfolk, VA 23510

RE: Protest and Request for Further Review No. 1401-91-100035, dated February 21, 1991; folding chairs with metal frames; Heading 9401

Dear District Director:

The following is our decision regarding the Protest and Request for Further Review No. 1401-91-100035, February 21, 1991. At issue is the classification of folding chairs.

FACTS:

The products at issue are folding chairs made of tubular hollow chrome frames with plastic backs and seats.

The importer contends that the plastic comprises the chief value and weight of the chairs. The importer submitted the following weight breakdown of the chairs' components:

50 % plastic seat and back
35 % metal frame
10 % packing
5 % screws

As a result, he argues the essential character of the chairs is plastic and they should be classified in subheading 9401.80.40, HTSUSA, which provides for other seats, of rubber or plastics, other, outdoor.

Your office liquidated the chairs in subheading 9401.79.00, HTSUSA, which provides for other seats, metal frame, other. The rate of duty is 4 percent ad valorem.

ISSUE:

Are the instant chairs classifiable in subheading 9401.80.40, HTSUSA, or in subheading 9401.79.00, HTSUSA.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first 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 GRI's taken in order. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. GRI 6 thus incorporates GRI's 1 through 5 in classifying goods at the subheading level.

Heading 9401, HTSUSA, provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. The Explanatory Notes (ENs) for the HTS, although not dispositive, are to be looked to for the proper interpretation of the HTS. Folding chairs are listed as exemplars in EN 94.01 which provides that all seats are to be classified in heading 9401 so long as they satisfy the provisions of Note 2, Chapter 94. Since the instant chairs are designed for placing on the floor or ground, pursuant to Note 2, Chapter 94, they are classifiable in Heading 9401, HTSUSA.

The next question to be addressed is the appropriate subheading in which to classify the chairs. The two possible subheadings are the following:

9401.79.00 other seats, with metal frames, other

9401.80.40 other seats, of rubber or plastics, other

Inasmuch as the chairs have metal frames, subheading 9401.79.00, HTSUSA, specifically provides for the folding chairs by its terms. Therefore, the instant chairs are correctly classified in that subheading pursuant to GRI 1 and resort to a GRI 3(b) essential character analysis is unnecessary.

HOLDING:

The protest should be denied in full. A copy of this decision should be attached to the Form 19 Notice of Action to be sent to the protestant.

Sincerely,

John Durant, Director
Commercial Rulings Division

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