HQ 957354: Chair frame; Parts of seats, Composite goods; Essential character; PC 874015 modified

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

     
                            HQ 957354

                        December 12, 1994


CLA-2 CO:R:C:M 957354 DFC

CATEGORY: Classification

TARIFF NO.: 9401.90.40

Ms. Mary King
Wholesale Supply Co., Inc.
7100 Service Merchandise Dr.
Brentwood, TN 37027

RE:  Chair frame; Parts of seats, Composite goods; Essential
     character; PC 874015 modified

Dear Ms. King:

                                                                This is in reference to your letter dated November 17,
1994, requesting reconsideration of that part of Pre-entry
Classification Ruling (PC) 874015 issued to your company on May
20, 1992, relating to the tariff classification under the
Harmonized Tariff Schedule of the United States (HTSUS), of
director chair frames without canvas seats and backs.

FACTS:                                                           

    In PC 874015 the District Director of Customs at New 
Orleans, Louisiana, classified a director chair frame, model
73SF, under subheading 9401.90.50, HTSUS, which provides for
parts of seats, other, other. The applicable rate of duty for
this provision is 4% ad valorem.

    You maintain that the chair frame in issue is properly
classifiable under subheading 9401.90.40, HTSUS, which provides
for parts of seats, other, of wood. The applicable rate of duty
for this provision is 5.3% ad valorem.

ISSUE:

     What is the proper classification of the subject chair frame
under the HTSUS?





LAW AND ANALYSIS:


     Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's).  GRI 1 provides that 
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's]."  In other words, classification is
governed first by the terms of the headings of the tariff and any
relative section or chapter notes.

     Inasmuch as director chair frame, model 73SF, is a composite
good [wood plus hardware] its classification is governed by GRI
3(b), HTSUS, which reads as follows:

     3.   When, by application of rule 2(b) or for any other
          reason, goods are prima facie, classifiable under two
          or more headings, classification shall be effected as
          follows:

          (b) Mixtures, composite goods consisting of different 
              materials or made up of different components . . .
              which cannot be classified by reference to 3(a),            shall be classified as if they consisted of the             material or component which gives them their           essential character, insofar as this criterion is           applicable.

                                                                  The chair frame is prima facie classifiable under subheading
                                                             9401.90.50, HTSUS, as parts of seats, other, other and under     subheading 9401.90.40, HTSUS, as parts of seats, other, of   
wood.

                                                             In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes to the
HTSUS (EN), may be utilized. The EN's, although not 
dispositive, provide a commentary on the scope of each heading
and should be looked to for the proper interpretation of the
HTSUS. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989).

    Composite goods are classifiable as if they consisted of the
component which gives them their essential character. In 
general, essential character has been construed to mean the
attribute which strongly marks or serves to distinguish what an
article is, that which is indispensable to the structure, core,
or condition of the article. In addition, EN VIII to GRI 3(b), 
at page 4, provides further factors which help determine the
essential character of goods. It reads, as follows:


     (VIII)    The factor which determines essential character
               will vary as between different kinds of goods. It
               may, for example be determined by the nature of
               the materials or component, its bulk, quantity,
               weight or value, or by the role of a constituent
               material in relation to the use of the goods.


     You have provided additional information about the product
including a value breakdown and a component material breakdown by
weight. These breakdowns show that the value and the weight of
the wood component far exceeds the value and weight of the
hardware. Further, it is our observation that the wood component
plays a more important role in the use of the product than the
hardware. Consequently, it is our opinion that wood imparts the
essential character to the chair frame. Therefore, model 73SF
directors chair frame, is classifiable under the provision for
parts of seats, other, of wood, in subheading 9401.90.40, HTSUS.

HOLDING:

    The directors chair frame is classifiable under subheading
9401.90.40, HTSUS. Accordingly, DD 957354 is modified to reflect
this holding.

                         Sincerely,


                         John Durant, Director
                         Commercial Rulings Division