CLA-2 CO:R:C:G 087193 JMH
Mr. James L. Gregory
President
C.F. Liebert, Inc.
P.O. Box L
Blaine, Washington 98230
RE: Furniture, panels for workstations, parts of panels
Dear Mr. Gregory:
Your January 24, 1990, request for a classification ruling
under the Harmonized Tariff Schedule of the United States
Annotated ("HTSUSA") for workstation panels has been referred to
this office for a reply.
FACTS:
The articles in question are panels designed for use as
office workstation dividers. There are three lines of panels,
the Access Series, the Budget Series, and the Designer Series.
The Access Series panels consist of anodized aluminum
frames, T-bases for freestanding applications, fabric covered
honeycombed cardboard panels, and various metal fasteners. This
line was not designed to accommodate any attached units.
The Budget and Designer Series have steel frames which are
either painted or covered with wood veneer. The frames surround
perforated hardboard that is covered with fabric. Both the
Budget and Designer Series panels are components of complete
modular office units. The Budget panels have plastic panel
connectors that allow pieces to slide together. The Designer
panels attach to other components by bolt-on steel connectors.
We understand from the product literature that both the Budget
and Designer Series panels have the ability to be free standing.
ISSUE:
Whether the workstation panels are furniture, within heading
9403, HTSUSA.
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LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes and...according ..to the
following provisions."
You believe that the panels are furniture within heading
9403, HTSUSA. Under the prior Tariff Schedules of the United
States ("TSUS"), similar panels were classified as furniture only
if imported with other modular furniture components. When
imported alone, the panels were determined to not be furniture
and were classified as screens. A TSUS provision specifically
excluded screens from the furniture classification. See
Headquarters Ruling Letter 080045 ("HQ 080045"), dated August 8,
1988.
Under the HTSUSA, heading 9403 describes "Other furniture
and parts thereof..." There is no provision which specifically
excludes panels, screens or other types of dividers from Chapter
94 under Chapter 94, Note 1, HTSUSA. To determine what is meant
by "furniture" under the HTSUSA the Explanatory Notes to the
HTSUSA must be examined. The Explanatory Notes, although not
dispositive, are to be looked to for the proper interpretation of
the HTSUSA. 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The General Explanatory Note (A) to Chapter 94 states the
term "furniture" means:
Any "movable" articles (not included under other more
specific headings of the Nomenclature), which have the
essential characteristic that they are constructed for
placing on the floor or ground, and which are used,
mainly with a utilitarian purpose, to equip private
dwellings, hotels, theatres, cinemas, offices,
churches, schools, cafes, restaurants, laboratories,
hospitals, dentists' surgeries...(It should be noted
that, for the purposes of this Chapter, articles are
considered to be "movable" furniture even if they are
designed for bolting, etc., to the floor... Chapter
94, General Explanatory Note (A), Harmonized Commodity
and Coding Service, Vol. 4, p. 1574.
The panels in question are movable, are freestanding, and
therefore, constructed to be placed on the floor and are designed
for use in an office. The panels are within the meaning of the
term "furniture" as utilized by the HTSUSA. The only other
classification possibilities are within headings for other
articles of the constituent materials of the panels. These
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"other articles..." headings describe the panels less
specifically than the heading for furniture. Therefore, it is
the opinion of this office that the panels are furniture within
the meaning of the heading 9403.
GRI 6, HTSUSA, one of the "following provisions" mentioned
in GRI 1, requires that the GRIs be utilized for subheadings as
they are for headings. The panels are classifiable within two
subheadings of heading 9403 because of the various components
included in each panel. These subheadings are:
9403.10.00 Metal furniture of a kind used in
offices...Other...
9403.30.80 Wood furniture of a kind used in
offices...Other...
9403.80.60 Furniture of other materials...Other...
When two or more subheadings are applicable, GRI 3, HTSUSA,
is invoked. GRI 3(a), HTSUSA, requires that the most specific
subheading is preferred. Since neither subheading provides a
more specific description, GRI 3(b) must be used. GRI 3(b)
requires that composite goods consisting of different materials
be classified according to the material which gives the good its
essential character. It is the opinion of this office that the
divider or screen portion of the panel gives the panel its
essential character. The material of the divider or screen
portion of the panel will determine the classification.
The Access Series uses cardboard for its divider or screen.
Cardboard is a paper product, not a wood or a metal. Therefore,
the appropriate classification for the Access panels is in
subheading 9403.80.60, HTSUSA, as "Other furniture and parts
thereof...Furniture of other materials...Other..."
The perforated hardboard portion of the Budget and Designer
Series panels is wood. The wood gives the panels their
essential character. Therefore, the panels are properly
classified in subheading 9403.30.80, HTSUSA, as "Other furniture
and parts thereof...Wood furniture of a kind used in
offices...Other..."
HOLDING:
The panels for use as office workstation dividers are
furniture within heading 9803, HTSUSA. The divider or screen
portion of the panels gives the panels their essential character,
in accordance with GRI 6 and GRI 3(b), HTSUSA.
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The Access Series panels derive their essential character
from their cardboard divider. They are properly classified in
subheading 9403.80.60, HTSUSA, as "Other furniture and parts
thereof...Furniture of other materials...Other..."
The essential character of the Budget and Designer Series
panels is derived from wood. They are properly classified in
subheading 9403.30.80, HTSUSA, as "Other furniture and parts
thereof...Wood furniture of a kind used in offices...Other..."
Sincerely,
John Durant, Director
Commercial Rulings Division