Portable Booster Seat Classifiable as Article of Plastic, Not Furniture, CBP Says

A portable chair booster that raises the legs of a chair can be classified as an article of plastic, rather than as furniture, CBP said in a May 9 ruling (here). CBP disagreed with the importer that the product, called the Kaboost Chair Booster, should be classified as furniture. Kaboost, the importer, asked CBP to reconsider a 2008 ruling on the booster, which found the product to be classifiable as articles of plastics.

The chair booster differs from traditional booster seats for children because it is used underneath a chair. Kaboost argued that the booster "is designed for placing on the floor and for holding another article (a chair) for utilitarian purpose." That use makes it similar to "a plant stand or aquarium stand classifiable as furniture in heading 94," the company said. "Although the chair booster holds the chair, it cannot be said to display it or function to furnish the space in the manner of a plant stand," CBP said.

Instead, "the Kaboost chair booster is more akin to protective cups and glides designed to be placed underneath furniture legs " and bed risers, the agency said. "Similar to bed risers, the legs of the furniture (bed or chair) rest on the chair booster," it said. "Both a bed riser and a chair booster raise the height of furniture (bed or chair). Thus, the chair booster like bed risers, protective cups and furniture glides is an article of plastics of heading 3926." As a result, the booster is best classified in subheading 3926.90.99 with a 5.3% duty rate, CBP said.