Outdoor Chair; Reconsideration of NY 869145; HQ 089003; 9401.80.40

HQ 950945 February 24, 1992 CLA-2 CO:R:C:M 950945 DWS CATEGORY: Classification TARIFF NO.: 9401.79.00 Mr. Robert L. Follick Gibney, Anthony & Flaherty 665 Fifth Avenue New York, NY 10022-5305 RE: Outdoor Chair; Reconsideration of NY 869145; HQ 089003; 9401.80.40 Dear Mr. Follick: This is in response to your letter of January 8, 1992, on behalf of Magellan International, Inc., requesting reconsideration of NY 869145, dated December 5, 1991, concerning the tariff classification of outdoor chairs under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of an outdoor chair having a resin plastic back and seat component ("seat"). The seat is supported by two arm and leg components ("legs") which are comprised of a special metal alloy that is electrostatically powder coated to seal out the elements. Three short rods protrude from the metal legs, into which the plastic seat is inserted. Three holes on either side of the seat are present for just this purpose. Once the seat is attached to the legs, six sets of nuts and bolts are added to the leg rods to guarantee structural support. ISSUE: What is the proper classification of the subject outdoor chair under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative chapter or section notes. NY 869145 ruled that the subject chair is classifiable under subheading 9401.79.00, HTSUS, which provides for: "[o]ther seats, with metal frames: [o]ther." You claim that the chair is classifiable under subheading 9401.80.40, HTSUS, which provides for: "[o]ther seats: [o]f rubber or plastics: [o]ther." Your principle argument is that the frame of the chair is composed of the plastic seat as well as the metal legs. We disagree. You cite the definition of a frame as "the constructional system that gives shape or strength", and the definition of a chair as "any of various devices that hold up or support". From these definitions, you surmise that the frame of the subject chair must encompass the entire chair, not just the metal legs. We find that there is a definitive difference between the term "chair" and the term "frame" with regard to the subject chair. After further inspection of the merchandise, we found that the metal rods protruding from the legs actually provide the structural support underneath the plastic seat. Through the use of nuts and bolts, the legs provide all of the support to the chair. The legs are the constructional system that gives strength to the chair. The chair is a device that holds up or supports some sort of mass (i.e, a person, an animal). We note HQ 089003, dated July 3, 1991, which ruled upon the classification of folding chairs under the HTSUS. The chair was described as being "made from hollow chrome frames with plastic backs and seats". (emphasis supplied). The chair ruled upon in that decision was of similar construction to the subject chair, and we held that it was classifiable under subheading 9401.79.00, HTSUS. Finally, we recognize that the tariff schedule itself distinguishes a seat from a frame. Subheading 9401.79.00, HTSUS, begins with: [o]ther seats, with metal frames." (emphasis supplied). HOLDING: The subject outdoor chair is classifiable under subheading 9401.79.00, HTSUS, which provides for: "[o]ther seats, with metal frames: [o]ther." NY 869145 is affirmed in full. Sincerely, John Durant, Director Commercial Rulings Division