The tariff classification of chaise-longue from China.

N277899 August 25, 2016 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.61.4011 Sara Hinst Customs Compliance Supervisor Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of chaise-longue from China. Dear Ms. Hinst: In your letter dated July 28, 2016, you requested a tariff classification ruling. Illustrative literature was provided. Costco item number 1041167 is a wood frame upholstered chaise-longue. You indicate that the chaise-longue should be classified in subheading 9401.61.6011 of the Harmonized Tariff Schedule of the United States (HTSUS), as the merchandise concerned is not a chair. When terms are not defined in the HTSUS or the Explanatory Notes (ENs) to the HTSUS, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). The online meaning of “chaise-longue” as provided by Dictionary.com Unabridged, based on the Random House Dictionary, © Random House, Inc. 2016, states at 1., a chair, with or without arms, for reclining, having a seat lengthened to form a complete leg rest and sometimes an adjustable back. The online meaning of “chaise-longue” as provided by the Oxford English Dictionary states that the etymology is French chaise longue ‘long chair’. The applicable subheading for Costco item number 1041167, wood frame upholstered chaise-longue, will be 9401.61.4011, 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: Other seats, with wooden frames: Upholstered: Chairs: Other; Other household.” 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 https://hts.usitc.gov/current. 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 neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division