The tariff classification of a wooden cube.

N238797 March 1, 2013 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60 Taylor A. Jehan Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a wooden cube. Dear Ms. Jehan: In your letter dated February 21, 2013, you requested a tariff classification ruling. A photo was provided. Style SOR265 is described as a wooden cube seat. The item has no back or arms, and is made from 90% Medium-density fibreboard (MDF) and 10% Poplar. The cube is hollow, has the Sorel logo applique, and measures 34.3-inches wide by 45.7-inches high. Per company information, the cube is marketed as a chair for customers on the retail floor, but also servers a dual purpose as a footwear display.
The words “stool” and “chair” are not defined in the text of the Harmonized Tariff Schedule of the United States (HTSUS), nor the Explanatory Notes to the HTSUS. When terms are not defined, 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 – see C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). Common dictionaries define a “stool” as a backless and armless single seat supported on legs or a pedestal and a “chair” as a piece of furniture consisting of a seat, legs, back, and often arms, designed to accommodate one person. Further online internet furniture sources indicate that counter stools average 26-inches in height, bar stools average 30-inches in height, and spectator bar stools average 34-inches in height. Although marketed as a chair, the cube only resembles a stool, and at its height of 45.7- inches the item is placed outside the scope of “Seats” classifiable in heading 9401 of the Harmonized Tariff Schedule of the United States (HTSUS). It is our opinion that the wooden cube serves the function of a “display unit” for the Sorel footwear line, which includes boots, slippers, flats, sneakers, sandals and the like. Consequently, the wooden cube is classified in heading 9403, HTSUS, the provision for “Other furniture and parts thereof.” The applicable subheading for wooden cube, will be 9403.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other; Other.” The general rate of duty is 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 http://www.usitc.gov/tata/hts/. 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 (646) 733-3036. Sincerely, Thomas J. Russo Director National Commodity Specialist Division