CLA-2 CO:R:C:M 953367 LTO
Mr. Andre Berube
Rousseau Metal Inc.
C.P., 105, avenue de Gaspe Ouest
Saint-Jean-Port-Joli (Quebec), Canada G0R 3G0
RE: Furniture; storage cabinets and systems; work benches;
printed catalogs; EN 94.03
Dear Mr. Berube:
This is in response to your letter of January 27, 1993,
requesting confirmation of your proposed classification of
several articles under the Harmonized Tariff Schedule of the
United States (HTSUS).
FACTS:
The articles in question are as follows: storage cabinets,
tool storage components, museum cabinets, modular drawer storage
systems, shelving systems, work benches and printed catalogs.
The tool storage components include plastic bins and interlocking
groove trays. You claim that these articles, with the exception
of the printed catalogs, are classifiable under heading 9403,
HTSUS, while the catalogs are classifiable under heading 4911,
HTSUS.
ISSUE:
1. Whether the articles in question, with the exception of the
printed catalogs, are classifiable as other furniture under
heading 9403, HTSUS.
2. Whether the printed catalogs are classifiable as other
printed matter under heading 4911, HTSUS.
- 2 -
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ." Heading 9403,
HTSUS, provides for "[o]ther furniture and parts thereof."
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While not legally binding, the ENs provide a commentary on the
scope of each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings. EN
94.03, pg. 1578, states that "[t]his heading covers furniture and
parts thereof, not covered by the previous headings [emphasis in
original]." The heading includes furniture for shops, stores and
workshops, such as, shelving units, compartment cupboards and
cupboards for tools.
Based on the information you have provided, the articles in
question, with the exception of the catalogs and the plastic
bins, are classifiable within heading 9403, HTSUS. Specifically,
the storage cabinets, museum cabinets, modular drawer storage
systems, shelving systems and work benches, are classifiable
under subheading 9403.20.00, HTSUS, which provides for other
metal furniture. The cold rolled steel groove trays (and
holders), which are designed to be used solely with the storage
systems, if imported separately, are classifiable under
subheading 9403.90.80, HTSUS, which provides for metal parts of
furniture.
It is our opinion that the plastic bins are accessories,
rather than parts, and are, therefore, not covered by heading
9403, HTSUS. They are classifiable as other articles of plastics
under subheading 3926.90.90, HTSUS. As for the printed catalogs,
they are classifiable under subheading 4911.10.00, HTSUS, which
provides for other printed matter (trade advertising, commercial
catalogs and the like).
HOLDING:
The metal storage cabinets, museum cabinets, modular drawer
storage systems, shelving systems and work benches, are
classifiable under subheading 9403.20.00, HTSUS, which provides
for other metal furniture.
The cold rolled steel groove trays (and holders) are
classifiable under subheading 9403.90.80, HTSUS, which provides - 3 -
for other metal parts of furniture.
The plastic bins are classifiable under subheading
3926.90.90, HTSUS, which provides for other articles of plastics.
The printed catalogs are classifiable under subheading
4911.10.00, HTSUS, which provides for "[o]ther printed matter,
including printed pictures and photographs . . . [t]rade
advertising material, commercial catalogs and the like."
Sincerely,
John Durant, Director