Further review of Protest No. 90-2904-000077; seats, chairs,lounges and deck chairs; cushions classifiable with seats ifpresented with the article of which they form part; EN 94.01;heading 9403 not applicable to patio lounge chairs/deck chairs.
Active· CBP ruling HQ 088144· Issued 1991-02-25
Ruling text
HQ 088144
February 25, 1991
CLA-2 CO:R:C:T 088144 CRS
CATEGORY: Classification
TARIFF NO.: 9401.79.0005
District Director of Customs
Federal Building, Suite 198
511 N.W. Broadway & Glisan Streets
Portland, Oregon 97029
RE: Further review of Protest No. 90-2904-000077; seats, chairs,
lounges and deck chairs; cushions classifiable with seats if
presented with the article of which they form part; EN 94.01;
heading 9403 not applicable to patio lounge chairs/deck chairs.
Dear Sir:
This is in reply to an application for further review of a
protest filed on behalf of G.I. Joes, Inc., by George S. Bush &
Co., Inc., concerning the classification of PVC stack chairs and
their cushions.
FACTS:
The merchandise in question consists of a metal frame stack
chair and cushion, item no. 7213-006A, and a metal frame lounge
chair (deck chair), item no. 7240-033B. The stack and lounge
chairs were classified, respectively, in subheadings 9401.79.00
and 9403.20.00, HTSUSA.
The accompanying cushions are imported with the chairs in
the same quantities and are advertised and sold as a unit;
however, the cushions are separately packaged and, as a result,
were classified in subheading 6304.93.0000, HTSUSA, as other
furnishing articles..., other, not knitted or crocheted, of
synthetic fibers. Protestant contends that the chairs and
accompanying cushions should be classified in the same subheading
based on the fact that the cushions and chairs are purchased,
imported, advertised and sold as complete units.
ISSUE:
Whether the item no. 7213-006A metal stack chair and the
item no. 7240-033B metal lounge are classifiable as seats or as
other furniture. Whether the cushions for the articles at issue
are classifiable with item nos. 7213-006A and 7240-033B, or as
other furnishing articles.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles is determined according to the
terms of the headings and any relative section or chapter notes
and, provided the headings or notes do not otherwise require,
according to the remaining GRIs taken in order.
Heading 9401, HTSUSA, provides for seats (other than those
of heading 9402), whether or not convertible into beds, and parts
thereof. The Explanatory Notes (EN), while not legally binding,
constitute the official interpretation of the Harmonized System
at the international level. EN 94.01, 1575-1576, provides in
pertinent part:
Subject to the exclusions mentioned below, this heading
covers all seats..., for example:
Lounge chairs, arm chairs, 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, draughtsmen's stools, typists'
stools and dual purpose stool-steps).
Armchairs, couches, settees, etc., remain in this
heading even if they are convertible into beds.
* * *
PARTS
The heading also covers identifiable parts of chairs or
other seats....
Separately presented cushions and mattresses...are
excluded.... When these articles are combined with other
parts of seats, however, they remain classified in this
heading. They also remain in this heading when presented
with the seats of which they form part.
Item no. 7213-006A is a metal chair. It is designed for
placing on the floor or ground pursuant to Note 2, Chapter 94,
HTSUSA. It is ejusdem generis with the articles described by EN
94.01 which provides, moreover, that all seats are to be
classified in heading 9401 so long as they satisfy the provisions
of Note 2, Chapter 94. Accordingly, the chair component of item
7213-006A is classifiable in heading 9401.
The item 7213-006A cushion is designed to accompany, and is
imported, advertised and sold with the metal chair of which it
forms part. Protestant has challenged the classification of the
cushions as other furnishing articles of subheading 6304.93.0000,
HTSUSA. Although it is packaged separately, the cushion is
presented with the stack chair and thus is classifiable with item
7213-006A in heading 9401 pursuant to EN 94.01.
Item 7240-033B is described as a patio stack lounge and was
classified in subheading 9403.20.00, HTSUSA. Heading 9403,
HTSUSA, provides for other furniture and parts thereof.
According to EN 94.03, 1578, this covers furniture not covered by
headings 9401 and 9402, and includes such articles as cupboards,
tables, telephone stands, writing desks, escritoires, book-cases
and filing cabinets. However, EN 94.01, 1575, states that all
seats are to be classified in heading 9401, including lounge
chairs, couches and deck chairs. The patio lounge is similar to
a deck chair, which pursuant to EN 94.01, 1575, is classifiable
in heading 9401. Item 7240-033B is therefore a form of seat as
provided for in heading 9401, HTSUSA. As with item no. 7213-
006A, the accompanying seat cushion is presented with item no.
7240-033B and is classifiable with the patio lounge in heading
9401, HTSUSA.
HOLDING:
The protest should be allowed. Both the chair and cushion
that comprise item nos. 7213-006A and 7240-003B are classifiable
in subheading 9401.79.00, HTSUSA, under the provision for seats
... whether or not convertible into beds, and parts thereof;
other seats, with metal frames; other; outdoor; with textile
covered cushions or textile seating or backing material;
household. Articles classifiable in this subheading are dutiable
at the rate of 4 percent ad valorem.
A copy of this ruling should be furnished to the protestant
along with the Form 19 Notice of Action.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 088144, retrieved 2026-10-12T05:20:22Z, republished verbatim. This digest is informational; only CBP issues binding rulings.