CLA-2 CO:R:C:G: 085753 DPS
Ms. Diana Leatherwood, Import Department
World Bazaar, Inc.
P.O. Drawer X
Atlanta, Georgia 30364
RE: Modification of HQ 084040 classifying Rattan Bath Shelf
Dear Ms. Leatherwood:
Upon review by our office of Headquarters Ruling Letter
(HRL) 084040, issued to you on June 30, 1989, we have
determined that the subject rattan bath shelf was improperly
classified under subheading 4420.90.8000 of the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
This action is taken pursuant to the Customs Regulations,
19 CFR Section 177.9(d). We hereby modify HRL 084040, and
issue this ruling reclassifying the subject rattan bath shelf
under subheading 9403.80.3010, HTSUSA, the provision covering
other furniture of rattan.
FACTS:
The merchandise at issue, which is imported from China,
is described as a rattan bath unit with sides and supports
made of rattan peel wrapped around a rattan pole. All of the
design weaving is made of rattan. The shelves are made of
thin plywood boards with strips of peeled rattan used to hold
the boards in place. The dimensions of the sample are
approximately 6-3/4 inches in width by 17-1/4 inches in
height by 18-3/4 inches in length. The shelf is intended for
use as a bathroom accessory.
ISSUE:
Whether the subject bath shelf is considered "other
shelved furniture," consistent with Chapter 94, Note 2, and
therefore, classifiable in Chapter 94.
LAW & ANALYSIS:
HRL 084040, dated June 30, 1989, classified the subject
bath shelf in the provision for wooden articles of furniture
not falling within chapter 94, under subheading 4420.90.8000,
HTSUSA. Upon further examination of the Chapter Notes and
Explanatory Notes to Chapters 44 and 94, Customs has re-
evaluated its position and determined that the subject bath
shelf is not excluded by the Notes to Chapter 94.
Chapter 94, Note 2, provides, in pertinent part:
The articles (other than parts) referred to in
headings 9401 to 9403 are to be classified in
those headings only if they are designed for
placing on the floor or ground.
The following are, however, to be classified
in the above-mentioned headings even if they
are designed to be hung, to be fixed to the
wall or to stand one on the other:
(a) Cupboards, bookcases, other shelved
furniture and unit furniture;
(b) Seats and beds.
Chapter Note 2, set forth above, excludes from headings 9401
to 9403 articles not designed to be placed on the floor or
ground, but allows certain exceptions to this exclusion. One
of these exceptions, provided in subpart (a) above, is
"other shelved furniture." Consequently, if the subject bath
shelf meets the definition of "other shelved furniture," it
is not barred from classification in heading 9403 by Note 2
to Chapter 94, and should be classified as other furniture,
of rattan, under subheading 9403.80.3010, HTSUSA.
In previous Headquarters Rulings, Customs ruled that
the term "other shelved furniture" is subject to at least two
interpretations. The first requires that an item which is in
and of itself "furniture," have the additional feature of
being equipped, fitted or otherwise furnished with shelves,
to be "shelved furniture." The second interpretation of the
term "shelved furniture" includes furniture that is itself no
more than a shelf in the definition of "shelved furniture."
The exceptions to the exclusion of Note 2 are intended to
allow classification under headings 9401 to 9403 of shelf-
type furniture and modular or unit-type furniture, all of
which are intended to be supported by walls or placed on
other furniture rather than placed on the floor or ground.
In recent Headquarters rulings, Customs ruled that the
latter interpretation of the term "shelved furniture," which
includes furniture which is itself no more than a shelf, is
the correct interpretation.
In accordance with our previous decisions, the subject
bath shelf constitutes "shelved furniture" for tariff
purposes.
HOLDING:
Pursuant to Section 177.9(d) of the Customs Regulations
(19 CFR 177.9(d)), HRL 084040, which classified the subject
rattan bath shelf under the provision for "wood marquetry and
inlaid wood, ...wooden articles of furniture not falling
within Chapter 94," under subheading 4420.90.8000, HTSUSA, is
hereby modified. For the reasons set forth above, the
subject rattan bath shelf is classifiable as other furniture,
of rattan, under subheading 9403.80.3010, HTSUSA. Items
classified under this subheading are subject to a duty rate
of 7.5 percent ad valorem. HRL 084040 is modified
accordingly.
This modification is effective immediately but will have
no retroactive effect. A copy of this ruling letter should
be attached to the entry documents filed at the time this
type of merchandise is imported.
Sincerely,
John Durant, Director
Commercial Rulings Division