H305377

U.S. Customs and Border Protection HQ H305377 October 4, 2022 OT:RR:CTF:CPMMA H305377 KSG CATEGORY: Classification TARIFF NO.: 3924.90.56; 4421.99.97 Lorraine Aldinger Director, Imports Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 Chris Fladager Norvanco International, Inc. 3514 142nd Avenue East, #400 Sumner, WA 98390 David Feldstein President Global Innovative Services Inc. 150-2188 No. 5 Road Richmond, BC V6X 2T1 Canada Aaron Cullen CVS Import Client Liaison Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: Revocation of NY N294603, NY N196451 and NY M84487 and modification of NY N235681; tariff classification of one-step step stools Dear Ms. Aldinger, Mr. Fladager, Mr. Feldstein and Mr. Cullen: This letter is in reference to New York Ruling Letters (NY) N294603, dated March 2, 2018, NY N196451, dated December 27, 2011, NY M84487, dated June 27, 2006, and NY N235681, dated December 5, 2012, regarding the classification of one-step step stools in the Harmonized Tariff Schedule of the United States (HTSUS). In NY N294603 and NY N196451, U.S. Customs & Border Protection (CBP) classified a plastic one-step step stool in subheading 9401.80, HTSUS, which provides for "Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats: Of rubber or plastics." In NY N235681, CBP classified, amongst other items, a one-step step stool for children made of MDF in subheading 9401.69.80, 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: Other." In NY M84487, CBP classified a one-step step stool for children made of wood in subheading 9403.60.80, HTSUS, which provides for "Other furniture and parts thereof: Other wooden furniture: Other." We have reviewed NY N294603, NY N196451, NY M84487, and NY N235681, and determined that the rulings are in error. Accordingly, for the reasons set forth below, CBP is revoking NY N294603, NY N196451 and NY M84487 and modifying NY N235681. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY N294603, NY N196451, NY M84487, and to modify NY N235681 was published on March 23, 2022, in Volume 56, Number 11 of the Customs Bulletin. No comments were received in response to the notice. FACTS: The one -step stool classified in NY N294603 is described as a step stool made of high-density plastic with slip resistant dots on the top of the stool to provide sure footing. The one-step step stool classified in NY N196451 is described as a folding step stool made of plastic. It is collapsible and features a carrying handle. The one-step step stool for children classified in NY M84487 is described as made of wood. The one-step step stool classified in NY N235681 is described as a children's step stool made of MDF. The other articles classified in NY N235681 are not affected by this modification. ISSUE: Whether the one-step step stools are properly classified in heading 9401 as seats, in heading 9403 as other furniture or classified according to their constituent material in heading 3924 or in heading 4421. LAW AND ANALYSIS: Classification under the 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. In the event that 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 may then be applied in order. GRI 6 provides that for legal purposes, the 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 purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires. The HTSUS headings under consideration are the following: 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: 4421 Other articles of wood: 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: 9403 Other furniture and parts thereof: Both Chapters 39 and 44 exclude by chapter note articles of furniture of chapter 94 (Chapter 39, Note 2(x), HTSUS, and Chapter 44, Note 1(o)), HTSUS. Therefore, the first issue to address is whether the one step stools are classified in heading 9401, HTSUS, or heading 9403, HTSUS, and therefore excluded from Chapters 39 and 44, HTSUS. In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN for Chapter 94 provides, in pertinent part: For the purposes of this Chapter, 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 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. (Emphasis added) The EN for heading 9401 provides, in pertinent part: 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 as piano stools, draughtsman’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. (Emphasis added) The heading does not, however, include : (f) Stools and foot-stools (whether or not rocking) designed to rest the feet, baby walkers, and linen and similar chests having a subsidiary use as seats (heading 94.03). The EN for heading 9403 provides, in pertinent part: The heading includes furniture for: (1) Private dwellings, hotels, etc., such as: cabinets, linen chests, bread chests, log chests; chests of drawers, tallboys; pedestals, plant stands; dressing tables; pedestal tables; wardrobes, linen presses; hall stands, umbrella stands; sideboards, dressers, cupboards; food safes; bedside tables; beds (including wardrobe beds, camp beds, folding beds, cots, etc.); needlework tables; stools and foot-stools (whether or not rocking) designed to rest the feet, fire screens; draught screens; pedestal ashtrays; music cabinets, mus

Classification under the 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. In the event that 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 may then be applied in order. GRI 6 provides that for legal purposes, the 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 purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires. The HTSUS headings under consideration are the following:3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics:4421 Other articles of wood:9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:9403 Other furniture and parts thereof: Both Chapters 39 and 44 exclude by chapter note articles of furniture of chapter 94 (Chapter 39, Note 2(x), HTSUS, and Chapter 44, Note 1(o)), HTSUS. Therefore, the first issue to address is whether the one step stools are classified in heading 9401, HTSUS, or heading 9403, HTSUS, and therefore excluded from Chapters 39 and 44, HTSUS. In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See