The tariff classification of an extruded column and floor plate used in a seat assembly from China.

N224318 July 25, 2012 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.90.5081 Michael Yan Customs Broker NYC Supply Chain Solutions, Inc 161-15 Rockaway Blvd., Room 305 Jamaica, NY 11434 RE: The tariff classification of an extruded column and floor plate used in a seat assembly from China. Dear Mr. Yan: In your original letter dated April 25, 2012, you requested a tariff classification ruling, on behalf of your client Gary Platt Manufacturing, of which, file number N215141 was returned to your office requesting more information. On June 26, 2012, additional information was received from your client Gary Platt Manufacturing. As requested, the sample submitted will be returned to you. Illustrative photos indicate at: (A) seat head assembly, (B) 3½-inch column with footrest, and (C) floor plate. This classification ruling request involves only (B) column with footrest and (C) floor plate. Item (B) is described as a 3½-inch extruded aluminum column, which may or may not include the footrest. On the specification sheet, the column is identified as a “seat post,” composed from T6 aluminum. The footrest consists of a ¾-inch and 1-inch tube welded to the 3½-inch seat post. On the specification sheet, the footrest is identified as a rotated footrest, composed from H-32 aluminum. When assembled, the seat post with footrest consists of two aluminum alloys. After fabrication, the assembly will be polished and anodized. It is stated that the seat post, with or without the footrest, will be used in the manufacture of a gaming chair. Item (C) is described as an extruded aluminum floor plate. On the specification sheet, the item is identified as the “floor plate standard sound chair center harness,” composed from T6 aluminum. On other specification sheets, the assembly kit & sound chair and sound chair common, the floor plate appears to work in conjunction with the sled, of which the sled has dimensions of 25.5-inches long by 21.5 inches wide. The floor plate/sled appears to hold up the seat post onto which the seat head assembly is mounted. It is stated that the floor plate will be used in the manufacture of a gaming chair. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 94, General, state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term “furniture” means: 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, cafes, restaurants, laboratories, hospitals…. Further provided, the ENs to the HTSUS, Chapter 94, Parts, state: “This Chapter only covers parts, whether or not in the rough, of the goods of headings 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this chapter when not more specifically covered elsewhere.” In conversation with the Company, the floor plate/sled has an attachment called a “latch block, standard sound chair,” which mounts the game to one end of the sled, while the chair is mounted to the other end of the sled. It is our opinion that the floor plate and seat post, attached to the sled, are integral components providing structural stability for placement of the seat head assembly, hence allowing one to sit upon the chair. Accordingly, the post and floor plate are dedicated parts of chairs classified in heading 9401, HTSUS – the provision for seats and parts thereof. The applicable subheading for the seat post and floor plate, will be 9401.90.5081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other; Other.” The rate of duty will be free. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. The goods in question may be subject to Antidumping Duties (AD) under case number A-570-967 (aluminum extrusions from China) and Countervailing Duties (CVD) under case number C-570-968 (aluminum extrusions from China). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036. Sincerely, Thomas J. Russo Director National Commodity Specialist Division