Classification of two children’s house frames made in China

N321314 September 14, 2021 CLA2-94:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9403.60.8081; 9903.88.03 Maria Vitale Radiant Customs Services 182-09 149th Rd Jamaica, NY 11413 RE: Classification of two children’s house frames made in China Dear Ms. Vitale: This is in reply to your letter dated August 30, 2021, requesting a tariff classification ruling on behalf of your client, Vox Marketing Group, for two articles described as house frames. In lieu of samples, illustrative literature, descriptions and a web page were provided. Per the provided information available on www.rubyrye.com, the articles described as house frames are large, airy, ground-sitting pine structures for use by children in the home. The small house frame measures 40" (W) x 57.5" (H) x 77" (L), weighs 15 kg and is identified by item numbers 90409535 (natural), 90409537 (white), 90409539 (black), and 90447236 (green). The large house frame measures 62" (W) x 56" (H) x 77" (L), weighs 17 kg, and is identified by item numbers 90409536 (natural), 90409538 (white), 90409540 (black), and 90447237 (green). They are intended for use by children in a multitude of settings including as a bed surround, a reading nook, a playroom fort or even as an outdoor play area. Images of the house frame follow: Image 1: Image 2:

Subject house frames are sold exclusively online. Although a textile covering and a net covering are available, they are not imported with the house frames, which are imported unassembled from China. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes (together known as legal notes). If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order. In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means: (A): 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, caravan-trailers or similar means of transport. (It should be noted that, for 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 included in this category. The subject house frames meet the definition of furniture and thus will be classified in HTSUS Heading 9403. The applicable subheading for the subject house frames will be subheading 9403.60.8081, HTSUS, which provides for "Other furniture and parts thereof: Other wooden furniture: 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 https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.60.8081, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.60.8081, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division