Imported chair components lacked essential character of swivel seats and were classifiable as parts, not complete seats.

Imported chair components presented in disassembled form were required to be classified as presented for assessment. Rule 2(a) allowed treatment as a complete article only where the imported goods, as presented, had the essential character of the finished item. Because the seat was not imported and was to be procured domestically and assembled later, the essential character of a swivel seat with variable height adjustment was not established. The goods were therefore identifiable only as parts of swivel seats/chairs and were classifiable under heading 9401 as parts, specifically sub-heading 94019000, rather than 94013000.

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Issues: Whether the imported chair components in disassembled form were classifiable under sub-heading 94013000 as swivel seats with variable height adjustment, or under sub-heading 94019000 as parts of seats.

Analysis: The imported goods had to be classified in the form in which they were presented for assessment. Rule 2(a) permitted unassembled or disassembled articles to be treated as complete articles only if, as presented, they had the essential character of the complete article. The components imported by the applicant did not include the seat, which was to be procured domestically and assembled later. Although the goods were designed for use in chair manufacture and Chapter 94 covered furniture designed for placement on the floor or ground, the absence of the seat meant that the essential character of a swivel seat was not established. The goods were nonetheless identifiable as parts of swivel seats/chairs and, since heading 9401 was the appropriate heading, the residual eight-digit classification applicable to such parts was 94019000.

Conclusion: The imported components were not classifiable under sub-heading 94013000. They were classifiable under sub-heading 94019000.

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