Reconsideration of NY N314191; tariff classification of massage chair

from Ember, U.S. Customs and Border Protection HQ H315158 August 4, 2022 OT:RR:CTF:CPMM H315158 KSG CATEGORY: Classification TARIFF NO.: 9401.71.00 Patrick J Caulfield Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 599 Lexington Avenue NYC, NY 10022 RE: Reconsideration of NY N314191; tariff classification of massage chair Dear Mr. Caulfield: This letter is in reference to your request on behalf of Human Touch, LLC, for reconsideration of New York Ruling (NY) N314191, dated September 15, 2020, regarding the tariff classification of the Human Touch Whole Body 7.1 massage chair under the Harmonized Tariff Schedule of the United States (HTSUS). In NY N314191, U.S. Customs and Border Protection (CBP) classified the massage chair in heading 9401 as furniture, after considering all the features of the particular chair and concluding that its primary function was not as a massage apparatus. The Explanatory Note for heading 9401 provides, as follows: Subject to the exclusions mentioned below, this heading covers all seats (including those for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter), for example : Lounge chairs, armchairs, 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 a as piano stools, draughtsmen’s stools, typists’ stools, and dual purpose stoolsteps), 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. 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 (Bolding added). The article involved in this case is a seat. While it includes more than a vibration function, we find that the massage features are complementary non-seat components. The chair does not completely enfold the upper body, does not have restrictive features that would make it uncomfortable or restrict its use as seating with a bulky apparatus or in any other way. We find that NY N314191 is consistent with the language of the EN for heading 9401. CBP stated in NY N314191 that “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.” We concur and further note that the chair has features such as comfort features for seating, such as adjustable recline, leg rest and a swivel base. While counsel argues that the article is “designed, marketed, and sold based upon its therapeutic purposes only,” the features of the chair contribute to its comfort and utilitarian use as a chair. Further, in the alternative, if the article is considered a composite good pursuant to GRI 3(b), its functionality as a chair and as a massage apparatus would be considered equally important. The article would then be classified pursuant to GRI 3(c), and heading 9401 would be the later tariff classification. Based on the above analysis, NY N314191 is affirmed. Sincerely, Allyson Mattanah for Yuliya A. Gulis, Acting Director Commercial and Trade Facilitation Division cc: NIS Dharmendra Lilia, and NIS Fei Chen, NCSD