CLA-2 RR:CTF:TCM H007444 JPJ
Port Director
Bureau of Customs and Border Protection
1 East Bay Street Savannah, Georgia 31401
RE: Internal Advice; Classification of Deluxe Organizer Racks, Cabinet Organizers, Expandable Shoe Organizer, Shelving Units, and Chrome Drawer Organizer
Dear Port Director:
This is in response to your memorandum forwarding a request for internal advice dated December 7, 2006, filed by Bryan Cave LLP on behalf of Emerson Storage Solutions, ClosetMaid Corporation (“ClosetMaid”). The internal advice request concerns the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of deluxe organizer racks, cabinet organizers, an expandable shoe organizer, shelving units, and a chrome drawer organizer. Product pictures and specifications were submitted for our review.
FACTS:
The subject articles are described as follows:
Item 8002 12” Deluxe Organizer Rack
Item 8002 is a 12” Deluxe organizer rack (“Two-Tier Rack”). It has two tiers of shelves that are manufactured of plastic coated metal wire. Each tier has small sides to secure the items placed on the shelf, and the rack is mounted onto an inside cabinet wall or some other kitchen or household wall.
Item 8033 18” Deluxe Organizer Rack
Item 8033 is an 18” Deluxe organizer rack (“Four-Tier Rack”). It has four tiers of shelves manufactured of plastic coated metal wire. Each tier has small sides to secure the items placed on the shelf, and the rack is mounted onto a kitchen or household wall.
Item 8044 18” Deluxe Organizer Rack
Item 8044 is an 18” deluxe organizer rack (“Eight-Tier Rack”). It has eight tiers of shelves manufactured of plastic coated metal wire. Each tier has small sides to secure the items placed on the shelf, and the rack is also mountable onto a kitchen or household wall for storage.
Item 3051 11” White Cabinet Organizer
Item 3051 is an 11” cabinet organizer (“11” Cabinet Organizer”). It is an organizer basket that is manufactured of plastic coated metal wire and is positioned on a chrome slide track which is mounted to the shelf on the inside of the cabinet.
Item 3052 14” Cabinet Organizer (white)
Item 3052 is a 14” cabinet organizer (“14” Cabinet Organizer”). It is an organizer basket that is manufactured of plastic coated metal wire that is positioned on a chrome slide track which is mounted to the shelf on the inside of the cabinet.
Item 8037 Expandable Shoe Organizer
Item 8037 is an expandable shoe caddy (“Expandable Shoe Rack”) made of base metal that rests on the ground and is used to store shoes. It is for household use.
Item 37300-00 shelving
Item 37300-00 is a shelf. It is made of metal wire with a plastic coating and is designed for mounting to the wall or incorporating into an organizer unit.
Item 53481 Chrome Drawer Organizer
Item 53481 is a chrome drawer organizer (“Drawer Organizer”) which fits inside a kitchen or desk drawer and is used to organize utensils or desk supplies.
The record indicates that all of the merchandise was entered at the Port of Savannah on one entry, entry number 110-12573649, under subheading 6307.90.9889, HTSUS, which covers “Other Made-Up Articles of Textiles”. The invoice described the merchandise as “Metal Wire Racks, Shelves, Baskets”.
A Notice of Action Form (CBP Form) 29 dated December 6, 2006, proposed to classify the metal deluxe organizer racks, metal cabinet organizers, and chrome drawer organizer (Item numbers 8002, 8033, 8044, 3051, 3052, and 53481) under subheading 7323.99.9060, HTSUS, and the metal floor standing expandable shoe rack (Item number 8037) under subheading 9403.20.0020, HTSUS. CBP’s proposed classification of the shelving (Item number 37300-00) is not clear from the Notice of Action.
In a letter dated December 7, 2006, the importer requested internal advice. In said internal advice, the importer states that the metal cabinet organizers and deluxe organizer racks (Item numbers 8002, 8033, 8044, 3051, and 3052) are properly classified under subheading 8302.50.0000, HTSUS; the shoe caddy (Item number 8037) is properly classified under subheading 9403.20.0015; and the chrome drawer organizer and shelving (Item numbers 53481 and 37300-00) are properly classified under subheading 7323.99.9060, HTSUS.
ISSUE:
Whether the deluxe organizer racks (Item numbers 8002, 8033, and 8044) and cabinet organizers (Item numbers 3051 and 3052) are classified under heading 7323, HTSUS, as household articles of iron or steel, or under heading 8302, HTSUS, as base metal mountings, fittings and similar articles. . .base metal hat-racks, hat-pegs, brackets and similar fixtures.
Whether the expandable shoe organizer is classified under heading 9403, HTSUS, as other furniture and parts thereof: other metal furniture, other: counters, lockers, racks, display cases, shelves, partitions and similar fixtures.
Whether the shelving and chrome drawer organizer are classified under heading 7323, HTSUS, as household articles of iron or steel.
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.
The HTSUS provisions under consideration are as follows:
Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel:
Other:
Other:
Not coated or plated with precious metal:
Other:
Other
7323.99.9060 Other
* * * * * * * * * *
Base metal mountings, fittings and similar articles
suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets
or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof:
8302.50.0000 Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof
* * * * * * * * * *
The Harmonized Commodity Description and Coding System Explanatory Notes ("EN’s") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.
EN 73.23 indicates that heading 7323 comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature, used for table, kitchen or other household purposes (emphasis added). The EN further provides that this group includes other household articles such as wash coppers and boilers; dustbins, buckets, coal scuttles and hods; watering-cans; ash-trays; hot water bottles; bottle baskets; movable boot-scrapers; stands for flat irons; baskets for laundry, fruit, vegetables, etc; letter boxes; clothes-hangers, shoe trees; luncheon boxes.
The U.S. Court of International Trade (CIT) has noted Webster’s New World Dictionary of American English 654 (3d College ed. 1988)’s definition of the term “household” as “of a household or home; domestic.” The Court determined that when “household” is used with the term “articles” a use provision is created. Hartz Mountain Corp. v. United States, 903 F. Supp. 57, 59, CIT Slip Op. 95-154 (Sept. 1, 1995). The Court found the phrase “household articles” to be a use provision within the context of subheading 3924.90.50. Similarly, we believe that, within the context of heading 7323, when “household” is used with the term “articles” a use provision is created. Hartz Mountain Corp. v. United States, 903 F. Supp. 57, 59, CIT Slip Op. 95-154 (Sept. 1, 1995).
The deluxe organizer racks (Item numbers 8002, 8033, and 8044) and cabinet organizers (Item numbers 3051 and 3052) are used for kitchen and other household purposes.
The cabinet organizers (Item numbers 3051 and 3052) are organizer baskets manufactured of plastic coated metal wire that are positioned on chrome slide tracks that are mounted to shelves inside a cabinet. The photographs of the cabinet organizers indicate that they are used inside cabinets to organize and store items such as household cleaning supplies, pots and pans. The cabinet organizers provide for the efficient storage of household articles. The pull-out baskets slide out easily along the mounted tracks, providing easy access to items stored.
The deluxe organizer racks (Item numbers 8002, 8033, and 8044) are also manufactured of plastic coated metal wire. Each is a multi-tiered shelving/storage unit. Just like the cabinet organizers, the deluxe organizer racks are used to organize, provide easy access to, and store items such as household cleaning supplies and pantry food items. The deluxe organizer racks are mounted to household or kitchen walls or to the inside of cabinet or pantry doors.
The importer argues that pursuant to the EN, these items are more specifically covered by heading 8302, HTSUS, and, pursuant to GRI 1, should be classified under subheading 8302.50.0000, because the terms of this subheading specifically include these items, and suggests that all items are mounted, either to a wall, to a door, or to the inside of a cabinet.
Heading 8302 provides for base metal mountings, fittings and similar articles. . .base metal hat-racks, hat-pegs, brackets and similar fixtures[.] EN 83.02 provides, in pertinent part, that:
[t]his heading covers general purpose classes of base metal accessory fittings and mountings, such as are largely used on furniture, doors, windows, coachwork, etc. . . .
This heading covers:
* * * * * * * * *
(G) Hat-racks, hat-pegs, brackets (fixed, hinged, or toothed, etc.) and similar fixtures such as coat racks, towel racks, dish-cloth racks, brush racks, key racks [emphasis in original].
The deluxe organizer racks (Item numbers 8002, 8033, and 8044) are ejusdem generis with the above exemplars (see Sports Graphics, Inc. v. United States, 24 F. 3d 1390, 1392 (Fed. Cir. 1994)), “[a]s applicable to classification cases, ejusdem generis requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine in order to be classified under the general terms”). The essential characteristic or purpose of the above-listed exemplars is that they are racks used to hang and store things, such as coats, towels, dish cloths, brushes and keys. The deluxe organizer racks (Item numbers 8002, 8033, and 8044) at issue share this essential characteristic or purpose, in that they are mounted to cabinet doors, household or kitchen doors or walls and are used to organize and store household items such as cleaning supplies and pantry food items.
Accordingly, pursuant to GRI 1, the deluxe organizer racks (Item numbers 8002, 8033, and 8044) are classifiable in subheading 8302.50.0000, HTSUS, as hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.
Although the cabinet organizers (Item numbers 3051 and 3052) are also mounted and used to organize and store household articles such as cleaning supplies and pots and pans, the cabinet organizers can not be mounted to cabinet doors, household or kitchen doors or walls. Instead, the product literature indicates that the cabinet organizer baskets are situated on chrome slide tracks and mounted horizontally inside a cabinet to cabinet flooring or shelves. Whereas the deluxe organizer racks, once mounted, are affixed vertically to a door or wall, the cabinet organizers, once mounted, effectively slide in and out of a cabinet, affording the user with easy access to all items stored within the cabinet organizer basket. As such, the essential characteristic or purpose of the cabinet organizers is not to hang items. Therefore, the cabinet organizers are not similar fixtures such as coat racks, towel racks, dish-cloth racks, brush racks and key racks.
This is consistent with NY J87955, dated August 26, 2003, which determined that an under-the-sink, steel-wire epoxy-coated 3 tier storage basket that is mounted under the cabinet on slides is classified in subheading 7323.99.9060, HTSUS.
The importer argues that the cabinet organizers (Item numbers 3051 and 3052) are similar to a hanging coffee/tea cup rack designed to slide over cabinet shelves classified in subheading 8302.50.0000 in NY L83810, dated April 27, 2005. However, the essential characteristic or purpose of the hanging coffee/tea cup rack is to hang cups securely from a cabinet shelf. The arms of the hanging coffee/tea cup rack slide over a cabinet shelf, allowing coffee/tea cups to hang from hooks under a cabinet shelf. The cabinet organizers (Item numbers 3051 and 3052) do not have hooks and are not otherwise used to hang any items.
Accordingly, pursuant to GRI 1, and EN 73.23, the cabinet organizers (Item numbers 3051 and 3052), used for kitchen or other household purposes, and not more specifically covered by other headings of the Nomenclature, are classifiable in subheading 7323.99.9060, HTSUS, as Table, kitchen or other household articles and parts thereof, of iron or steel; Other:; Other:; Not coated or plated of precious metal:; Other:; Other; Other.
Item number 8037 is an expandable shoe organizer. It is a two-tier, floor standing shoe rack made of tubular metal and intended for household use. The importer argues that pursuant to GRI 1, the shoe organizer is specifically provided for by the terms of subheading 9403.20.0015, HTSUS, and argues that this position is consistent with NY H80056 dated April 25, 2001. However, in said ruling, an expandable and stackable, ebony chrome, floor-standing shoe rack made of tubular chrome steel was properly classified in subheading 9403.20.0020, HTSUS. No evidence is presented that the shoe rack is principally used in the home.
We have also found NY G89544, dated April 19, 2001, which classified a two-tier supreme floor standing shoe rack made of tubular chrome steel with adjustable and expandable racks in subheading 9403.20.0020, HTSUS. We have also found NY J88740, dated September 18, 2003, which classified a two-tier floor standing shoe rack made of tubular chrome steel in subheading 9403.20.0020, HTSUS. The CBP Proposed Notice of Action dated 12/06/2006 also classified the expandable shoe rack in subheading 9403.20.0020, HTSUS. The expandable shoe organizer is specifically provided for by the terms of subheading 9403.20.0020, HTSUS, as Other furniture and parts thereof:; Other metal furniture; Other:; Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.
Item number 37300-00 is described as a plastic coated wire shelf. A copy of page 108 from the 08/17/2006 price catalog provided by the importer describes the product name as “Shelf & Rod 12””. The importer states that the shelf is used in the home and is wall-mounted or incorporated into an organizer unit. However, only the shelf is being imported. As such, the U.S. Court of International Trade has stated that “[i]t is well established that an imported article is to be classified according to its condition as imported. . . .” XTC Products, Inc. v. United States, 15 CIT 348, 352, 771 F. Supp. 401, 405 (1991). See also United States v. Citroen, 223 U.S. 407 (1911).
The importer argues that this item is a household article of metal that is not specifically provided for elsewhere in the tariff schedule and is classified in subheading 7323.99.9060, HTSUS. The importer cites NY R04919 dated October 13, 2006, which determined that a mesh shelf of epoxy-coated steel that is wall-mounted in any room in the home was properly classified under subheading 7323.99.9060, HTSUS. Accordingly, pursuant to GRI 1, item number 37300-00 is classified under subheading 7323.99.9060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, other.
Item number 53481 is described as a chrome drawer organizer made of iron or steel, and not enameled. The photograph of the chrome drawer organizer indicates that it is an open, shallow metal box designed to be placed in a kitchen drawer to act as a holder for flatware and related items. It features dividers that form several compartments that allow the user to separate and organize cutlery. The importer argues that this item is properly classified under subheading 7323.99.9060, HTSUS. The CBP Proposed Notice of Action dated 12/06/2006 also classifed this item under subheading 7323.99.9060, HTSUS.
Accordingly, pursuant to GRI 1, the chrome drawer organizer (Item number 53481) is classifiable in subheading 7323.99.9060, HTSUS, as Table, kitchen or other household articles and parts thereof, of iron or steel; Other:; Other:; Not coated or plated of precious metal:; Other:; Other; Other.
HOLDING:
The deluxe organizer racks (Item numbers 8002, 8033, and 8044) are classifiable within subheading 8302.50.0000, HTSUS, which provides for base metal hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.
The cabinet organizers, drawer organizer and shelf (Item numbers 3051, 3052, 53481, and 37300-00) are classifiable within subheading 7323.99.9060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other.
The expandable shoe rack is classifiable within subheading 9403.20.0020, HTSUS, which provides for Other furniture and parts thereof:; Other metal furniture; Other:; Counters, lockers, racks, display cases, shelves partitions and similar fixtures.
Sincerely,
Myles B Harmon, Director
Commercial Rulings Division