Request for Reconsideration of HQ H020141; Tariff classification of the Kaboost chair booster

HQ H281347 May 9, 2017 OT:RR:CTF:CPM H281347 APP CATEGORY: Classification TARIFF NO.: 3926.90.99 John M. Peterson, Esq. Neville Peterson LLP One Exchange Plaza 55 Broadway, Suite 2602 New York, NY 10006 RE: Request for Reconsideration of HQ H020141; Tariff classification of the Kaboost chair booster Dear Mr. Peterson: This is in response to your letter of October 19, 2016, which was filed on behalf of Kaboost, Inc. (“requestor”), requesting reconsideration of Headquarters Ruling Letter (“HQ”) H020141, dated July 30, 2008, regarding the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of a portable chair booster. In HQ H020141, U.S. Customs and Border Protection (“CBP”) classified the Kaboost chair booster in heading 3926, HTSUS, and more specifically in subheading 3926.90.99, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other.” Our response follows. FACTS: HQ H020141 described the Kaboost chair booster as follows: The subject article, identified as the Kaboost Chair Booster (hereinafter chair booster) is described as being an alternative to traditional booster seats for children. The chair booster is a device which raises the height of an ordinary dining chair, kitchen or other chair. The merchandise consists of four spring-loaded arms which criss-cross to form an X-shaped foundation which is designed to attach to the bottom of four chair legs. The legs of a chair fit into the four spring-loaded arms which grip the chair legs and when activated raise the height of the chair from the bottom. The chair booster is marketed as a “portable chair booster” primarily used in the home and is sold in retail stores which feature merchandise for infants, toddlers and small children. In its request for reconsideration of HQ H020141, requestor describes the subject product as: The “Kaboost” is an adjustable plastic chair stand used to boost the height of chairs so that children can be seated more comfortably at tables designed for adults. The product features two spring-loaded arms, perpendicular to each other and connected at a central point. A chair leg is placed at one end of an arm, and the spring loaded extension is adjusted to snugly hold a chair leg at the opposite end (for instance, left rear to right front). The other extension is likewise placed on the other two legs of the chair, boosting the chair several inches. The Kaboost keeps the chair stable on the floor, and the product will remain on the chair if it is lifted or moved. The provided sample of the Kaboost chair booster has wheels, does not have spring-loaded arms, and is not adjustable. ISSUE: Whether the Kaboost chair booster is classifiable as an article of plastics under heading 3926 or as furniture under heading 9403. LAW AND ANALYSIS: Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation (“AUSRI”). The GRIs and the AUSRI are part of the HTSUS, and are considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 states, in pertinent part that: [T]he 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. For the purpose of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires. The HTSUS subheadings under consideration are as follows: 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914: . . . 3926.90 Other: 3926.90.99 Other . . . 9403 Other furniture and parts thereof: 9403.70 Furniture of plastics: 9403.70.40 Of reinforced or laminated plastics. Note 2(x) to Chapter 39, HTSUS, states that this chapter does not cover “Articles of chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings).” Note 2 to Chapter 94, HTSUS, provides, in relevant part, that the “articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.” In interpreting the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) may be utilized. The ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). EN 39.26 provides, relevant part, that: This heading covers articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or of other materials of headings 39.01 to 39.14.   They include: . . . (2)   Fittings for furniture, coachwork or the like. (3)   Statuettes and other ornamental articles. . . . (12) Various other articles such as fasteners for handbags, corners for suit-cases, suspension hooks, protective cups and glides for placing under furniture, handles (of tools, knives, forks, etc.), beads, watch “ glasses ”, figures and letters, luggage labelholders. (emphasis added). EN 94 defines “furniture” for purposes of Chapter 94 as follows: Any “movable” 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, cafés, restaurants, laboratories, hospitals, dentists’ surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravantrailers 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. EN 94.03 states, in relevant part, that: This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, showcases, tables, telephone stands, writingdesks, escritoires, bookcases, and other shelved furniture (including single shelves presented with supports for fixing them to the wall), etc.), and also furniture for special uses.   The heading includes furnitures for:   (1)   Private dwellings, hotels, etc., such as: cabinets, linen chests, bread chests, log chests; chests of drawers, tallboys; pedestals, plant stands; dressingtables; pedestal tables; wardrobes, linen presses; hall stands, umbrella stands; sideboards, dressers, cupboards; foodsafes; bedside tables; beds (including wardrobe beds, campbeds, folding beds, cots, etc.); needlework tables; stools and foot-stools (whether or not rocking) designed to rest the feet, fire screens; draughtscreens; pedestal ashtrays; music cabinets, music stands or desks; playpens; serving trolleys (whether or not fitted with a hot plate). The requestor asserts that the Kaboost chair booster is classifiable as furniture under heading 9403, HTSUS because it is constructed for placing on the floor or ground, and that HQ H020141 should be revoked. According to the requestor, the chair booster is comparable to a plant stand or aquarium stand classifiable as furniture in heading 94, HTSUS, because it is designed for placing on the floor and for holding another article (a chair) for utilitarian purpose. The requestor states that Note 2(x) to Chapter 39, HTSUS excludes articles of furniture of Chapter 94, HTSUS from Chapter 39. Requestor claims that per GRI 3(a), heading 9403, HTSUS is more specific than heading 3926, HTSUS, and the article should be classified in the tariff provision that more specifically describes it. We will first determine whether the Kaboost chair booster is furniture within the meaning of Chapter 94, HTSUS. The general notes to EN 94 define furniture as any movable articles constructed for placing on the floor or ground, and used mainly with a utilitarian purpose to equip private dwellings that are not included under more specific headings of the HTSUS. Articles of heading 9403, HTSUS are to be classified in this heading only if they are designed for placing on the floor or ground per Note 2 to Chapter 94, HTSUS. Heading 9403, HTSUS covers furniture for general use (e.g., cupboards, showcases, tables, telephone stands, writingdesks, escritoires, bookcases, and other shelved furniture), and furniture for special uses such as plant stands, hall stands, umbrella stands, and music stands. See EN 94.03. The objects cited as examples of furniture covered by heading 9403, HTSUS, which are used to contain or store other articles, have as a characteristic that they are designed to preserve or protect the contained article for future use. A stand’s purpose is to hold and display objects placed upon it or in it. See NY N257702, dated Oct. 30, 2014 (explaining the purpose of stands). Chair boosters are not among the exemplars listed in EN 94.03. The sign base, plant stand, aquarium, Halloween pumpkin stands, and rolling elevated garden stand, see supra, are articles of utility designed to hold, display, and protect objects placed upon them or in them as furnishings to the space in which they stand. The chair booster is sold as an item intended to raise the height of a normal chair, so that children can be seated “more comfortably at tables designed for adults.” Although the chair booster holds the chair, it cannot be said to display it or function to furnish the space in the manner of a plant stand and the other exemplars. The booster simply adds height to a chair used by a child. As such, the chair booster is not like the stands for general and special uses covered by heading 9403, HTSUS and is not excluded from heading 3926, HTSUS by application of Note 2(x) to Chapter 39, HTSUS. We find that the Kaboost chair booster is more akin to protective cups and glides designed to be placed underneath furniture legs classifiable in heading 3926, HTSUS. EN 39.26 covers plastic protective cups and furniture glides designed to be placed underneath furniture legs as articles of plastics under heading 3926, HTSUS. See NY N090617, dated Feb. 2, 2010 (classifying chair leg covers of plastic under heading 3926, HTSUS); NY G84509, dated Dec. 8, 2000 (classifying plastic glides attached to the bottom of furniture under heading 3926, HTSUS). Cups and glides are akin to bed risers, which are placed singly under each leg and are sold with or without wheels. See HQ H031399, dated Dec. 10, 2008 (classifying four separate bed risers made of plastics and packaged for retail sale as a set in heading 3926, HTSUS, specifically in subheading 3926.90.99, HTSUS); HQ H031398, dated Dec. 10, 2008 (classifying four separate bed risers of plastics in heading 3926, HTSUS, specifically in subheading 3926.90.99, HTSUS); NY N061763, dated June 22, 2009 (classifying plastic bed risers used under the legs of a bed frame to add height and create additional storage space under the bed in heading 3926, HTSUS, specifically in subheading 3926.90.99, HTSUS). Similar to bed risers, the legs of the furniture (bed or chair) rest on the chair booster. Both a bed riser and a chair booster raise the height of furniture (bed or chair). Thus, the chair booster like bed risers, protective cups and furniture glides is an article of plastics of heading 3926, HTSUS. Since the Kaboost chair booster can be classified solely on the basis of GRI 1, and the HTSUS heading and legal notes do not otherwise require, we do not need to apply the remaining GRIs. HOLDING: By application of GRIs 1 and 6, the subject Kaboost chair booster is classified under heading 3926, HTSUS, and specifically provided for under subheading 3926.90.99, HTSUS. The column one, general rate of duty is 5.3%. 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 at https://hts.usitc.gov/current. EFFECT ON OTHER RULINGS: HQ H020141, dated July 30, 2008, is hereby AFFIRMED. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division