CLA-2 RR:CR:TE 965594 RH
TARIFF NOS.: 4421.90.9840; 9403.90.7000
Port Director
U.S. Customs Service
110 South 4th Street
Minneapolis, MN 55401
RE: Protest Number 3501-02-100005; Heading 4421; Heading 9403;
Parts of Furniture; Moldings
Dear Sir:
This is in reply to your memorandum of April 1, 2002, forwarding protest number 3501-02-100005 to our office for review.
The law firm of Rodrigues, O’Donnell, Fuerst, Gonzales & Williams filed the protest on behalf of Shinyei Corporation of American against the classification and liquidation of various entries of merchandise under subheading 4421.90.9840 of the Harmonized Tariff Schedule of the United States (HTSUS), as other articles of wood.
Customs liquidated the entries under protest on November 23 and December 7, 2001, and the protest was timely filed on February 11, 2002.
Review of the protest is warranted pursuant to 19 CFR §§174.24 and 174.25.
FACTS:
The protestant states that Shinyei Corporation manufactures partially finished alder wood parts which function as drawer front panels or furniture moldings used exclusively in the manufacture of furniture items such as dressers, dresser mirrors, nightstands, armoires and entertainment centers. The parts are made according to specifications and shop drawings provided by its customers, Ashley Furniture Industries, Inc.
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The protestant submitted four samples of wooden ”parts” along with Ashley shop drawings, and two pages from Ashley’s internet website catalog depicting furniture in which these parts are incorporated.
Exhibit 2 is invoiced as item B227-6801 and is described as a drawer front panel for a bedroom set. The sample consists of a wood panel measuring approximately 8” wide by 30” long by ¾” thick. It is composed of edge-glued lumber strips. The panel is continuously shaped on the surface along the edges and ends with a tapered hollow profile. In addition, the edges are beveled.
Exhibit 4 is invoiced as item B227-8012 and described as a dresser mirror frame molding. The sample is a wood board measuring approximately 3” wide by 44” long by ¾” thick. It is composed of edge-glued lumber strips. It is continuously shaped along one edge with a bullnose profile on the front and a rabbet cut on the back. The ends are square cut.
Exhibit 3 is invoiced as item B227-6984 and described as a top front molding for a bedroom set. According to the photograph, it is a piece of wood continuously shaped with a profile along the length on the face. The profile shape is continued around the ends. The molding is stated to be 120 mm wide by 892 mm long by 25 mm thick and consists of edge-glued lumber strips.
Exhibit 5 is invoiced as item W299-9085 and described as a front base molding for an entertainment center. The photograph shows it to be a piece of wood continuously shaped with a profile along the length on the face. The profile shape continues along the ends. It is 38 mm wide and consists of one solid piece of wood.
The protestant argues that the merchandise in question is classifiable under subheading 9403.90.7000, HTSUS, as furniture parts.
ISSUE:
Is the merchandise classified as other articles of wood under heading 4421, HTSUS, or as parts of furniture in heading 9403, HTSUS?
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.
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Additionally, the Explanatory Notes (EN’s) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the nomenclature at the international level. The EN’s are not legally binding. However, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the EN’s when interpreting the HTSUS.
The protestant claims that the wood pieces in question are classifiable under heading 9403, HTSUS, which provides for “Other furniture and parts thereof.”
First, counsel maintains that the articles have the essential character of finished furniture parts because they have been advanced in condition beyond mere materials and are dedicated to and commercially fit for use only as furniture parts.
While counsel notes that theoretically the goods could be used for other than furniture parts, i.e., as baseboard moldings, he states that such a use would not be commercially viable because of their relatively short lengths or finished elements such as the molded ends which would have to be eliminated for such a use thereby actually deducting from the commercial value of the part.
Citing GRI 2(a), HTSUS, and several cases under the TSUS, counsel argues that the wood pieces are so far advanced toward the finished form and beyond the stage of mere materials that they clearly possess the elementary form and substance, if not the virtually complete form and substance, of the finished articles. As an example, counsel states that, as evidenced in an Ashley catalog, the particular furniture part is instantly recognizable in the finished furniture.
We agree with the protestant that the drawer front panel is classifiable under heading 9403, HTSUS, as parts of furniture. As evidenced by exhibit 1, the drawer front panel is cut to the exact size, and is ready in its condition as imported to be affixed to a particular piece of furniture.
However, we do not agree with the protestant that the pieces of molding are parts of furniture.
The protestant argues that the Chapter and Explanatory Notes support classification of the wood moldings in question as parts of furniture. Note 1(o) to Chapter 44, HTSUS, states that the Chapter does not cover “articles of chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings).
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Furthermore, the General EN to Chapter 44, HTSUS, read, in relevant part:
This Chapter covers manufactured wood, semi-finished products of wood and, in general, articles of wood.
These products may be grouped broadly as follows:
* * *
(2) Sawn, chipped, sliced, peeled, planed, sanded, end-jointed, e.g., finger-jointed by a process whereby shorter pieces of wood are glued together end to end, with joints resembling interlaced fingers, in order to obtain a greater length of wood) and continuously shaped wood (headings 44.07 to 44.09).
Additionally, the EN to heading 4409, HTSUS, read, in relevant part, that the heading covers:
Moulded wood (also known as mouldings or beading), i.e., strips of wood shaped to various contours (obtained mechanically or by hand), such as are used for the manufacture of picture frames, decoration of walls, furniture, doors and other carpentry or joinery.
Wooden strips of a kind clearly identifiable for incorporation in an article of furniture, such as notched strips for cupboard and bookcase shelves, etc., are excluded (heading 94.03).
In the instant case, the molding is not “clearly identifiable” for incorporation into furniture. The mirror frame molding is continuously shaped along one edge. It has not been worked on the ends or otherwise processed. Moreover, it should be noted that if the molding were miter cut or otherwise processed in such a manner so as to be recognizable as an unassembled mirror frame, it would be classifiable in subheading 4414.00.0000, HTSUS, as wooden frames for paintings, photographs, mirrors or similar objects.
The top front molding and front base molding are shaped along the face and
the ends. After importation, the shaped ends will be mitered to form a joint with adjacent molding. Unlike the examples listed in the EN, i.e. notched strips for cupboard and bookcase shelves, which are cutout to receive the shelves, the instant wood pieces have no features that clearly identify them as an article of - 5 -
furniture. Thus, the protestant’s argument that the products are classifiable as parts of furniture in heading 9404, HTSUS, because a parts provision is more specific than a basket provision is without merit, since we find that the products are not clearly identifiable as furniture parts in the condition as imported.
Finally, the protestant cites four rulings to support the claim that the wood pieces in question are parts of furniture: HQ 954220, dated July 27, 1993 (parts of kitchen cabinets); NY C89570, dated July 9, 1998 (wooden table parts); NY 867075, dated October 8, 1991 (doorslides) and HQ 957811, dated July 19, 1995 (console parts).
In the rulings cited by counsel, the products classified in heading 9403 were worked in a manner that dedicated them for use as furniture. For example, the table parts of NY C89570 were shaped, sanded and bored prior to importation. In HQ 957811, the laminated wood automobile console classified in heading 8708 was molded to the shape of the console and had cutouts for the automobile instruments.
As stated above, the merchandise at issue has no features, such as cutouts, miter cuts, notches, etc., which identify it as a part of furniture. Accordingly, we find that Customs correctly classified the moldings in heading 4421, HTSUS.
HOLDING:
The protest should be DENIED except to the extent that classification of the merchandise in accordance with this decision results in a partial refund. The mirror frame molding (item B227-8012), top front molding (item B227-6984) and front base molding (item W299-9085) are classified in subheading 4421.90.9840, HTSUS, as other articles of wood.
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The drawer panel is classified under subheading 9403.90.7000, HTSUS, as other furniture parts of wood.
We note that under the 2002 tariff, the drawer panel, front base molding and top front molding, when made of solid wood whether or not edge-jointed, are specifically described by heading 4409, HTSUS, as wood continuously shaped on any of its edges, faces or ends.
In accordance with section 3A(11)(b) of Customs Directive Number 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 30 days from the date of this letter.
Thirty days from the date of the decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel, and to the
public on the Customs Home Page of the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B Harmon, Acting Director
Commercial Rulings Division