Seat parts classification prevails over furniture fittings for gas lifts used in swivel office chairs.

Imported gas lifts or gas springs used in office chairs are classifiable as parts of seats under Heading 9401, not as base metal mountings or fittings under Heading 8302. The ruling applies the principle that a more specific tariff description prevails over a general one, and treats the article as a connector and height-adjustment component designed solely for swivel seats. Because the goods function as an identifiable seat part and are not merely general furniture fittings, they fall within the seats and parts thereof heading, including the residual parts entry at the eight-digit level.

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Issues: Whether the imported gas lift / gas spring used in office chairs is classifiable under Heading 8302 as base metal mountings and fittings suitable for furniture, or under Heading 9401 as parts of seats.

Analysis: Heading 8302 covers general purpose base metal mountings, fittings and similar articles suitable for furniture, but the Explanatory Notes exclude goods forming an essential part of the structure of the article, including swivel devices for revolving chairs. Chapter 94 covers seats and their parts, and the relevant chapter note and explanatory material require that parts be identifiable as designed solely or principally for seats and not more specifically covered elsewhere. The subject goods were found to function as a connector between the seat and base of a swivel chair, providing height adjustment and locking, and were specifically designed for use in swivel seats with variable height adjustment. Applying the rule that the most specific description must prevail, the item was held to fall within Heading 9401 and, at the eight-digit level, under the residual parts entry.

Conclusion: The gas lift / gas spring is classifiable as a part of a seat under Heading 9401, not under Heading 8302.

Ratio Decidendi: A component specifically designed and used solely or principally as a part of a seat, and not covered by a more specific heading, must be classified under the heading for seats and their parts rather than a general heading for furniture fittings.

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