CLA-2 OT:RR:CTF:TCM H129856 CKG
Ms. Dana N. Mobley
JC Penney Purchasing Corp. 6501 Legacy Dr. Plano, TX 75024
Re: Revocation of NY N057275; Classification of Wood Fireplace Mantels
Dear Ms. Mobley,
This is in reference to New York Ruling Letter (NY) N057275, dated May 8, 2009, regarding the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of wood fireplace mantels. We have reconsidered this decision, and for the reasons set forth below, have determined that the classification of the mantels in heading 4421, HTSUS, as “other” articles of wood, was incorrect.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY N057275 was published on July 1, 2015, in Volume 49, Number 26, of the Customs Bulletin. No comments were received in response to this notice.
FACTS
The merchandise was described in NY N057275 as follows:
The product is a free-standing fireplace surround composed of a mantel, side panels, platform base and a backing panel. The dimensions are 45" x 17" x 42". It is constructed entirely of pine and MDF (medium density fiberboard). The backing panel has two holes through which the cords of an optional electric log and heater can run. However, the product will not be imported or sold with the optional electric items included. In the condition as imported, the product is a decorative fireplace surround or frame.
ISSUE
Whether the instant fireplace mantels are classifiable as furniture of heading 9403, HTSUS, or as “other” articles of wood in heading 4421, HTSUS.
LAW AND ANALYSIS:
Classification of goods under the 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 of the tariff schedule 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 GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration are as follows:
4421: Other articles of wood:
4421.90: Other:
Other:
4421.90.97: Other…
* * * * *
9403: Other furniture and parts thereof:
9403.60: Other wooden furniture:
9403.60.80: Other . . .
* * * * *
Chapter 44, Note 1(o) provides:
This chapter does not cover…
Articles of chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
Legal Note 2 to Chapter 94 provides that:
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 Harmonized Commodity Description and Coding System Explanatory Notes
(EN), constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is CBP’s practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The General EN to Chapter 94 states that for the purposes of this Chapter, 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,… Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc. are also included in this category.
The following:
Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture, designed to be hung, to be fixed to the wall or to stand one on the other or side by side, for holding various objects or articles (books, crockery, kitchen utensils, glassware, linen, medicaments, toilet articles, radio or television receivers, ornaments, etc.) and separately presented elements of unit furniture.
Seats or beds designed to be hung or to be fixed to the wall.
Except for the goods referred to in subparagraph (B) above, the term “furniture” does not apply to article used as furniture but designed for placing on other furniture or shelves or for hanging on walls or from the ceiling.
…
Headings 94.01 to 94.03 cover articles of furniture of any material (wood, osier, bamboo, cane, plastics, base metals, glass, leather, stone, ceramics, etc.). Such furniture remains in these headings whether or not stuffed or covered, with worked or unworked surfaces, carved, inlaid, decoratively painted, fitted with mirrors or other glass fitments, or on castors, etc.
EN 94.03 further provides, in pertinent part:
This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show cases, tables, telephone stands, writing desks, escritoires, book cases, and other shelved furniture, etc.), and also furniture for special uses.
The heading includes furnitures for :
Private dwellings, hotels, etc., such as : cabinets, linen chests, bread
chests, log chests; chests of drawers, tallboys; pedestals, plant stands; dressing tables; pedestal tables; wardrobes, linen presses; hall stands, umbrella stands; side boards, dressers, cupboards; food safes; bedside tables; beds (including wardrobe beds, camp beds, folding beds, cots, etc.); needlework tables; foot stools, fire screens; draught screens; pedestal ashtrays; music cabinets, music stands or desks; play pens; serving trolleys (whether or not fitted with a hot plate).
…
The heading does not include :
Builders’ fittings (e.g., frames, doors and shelves) for cupboards, etc. to be built
into walls (heading 44.18 if of wood).
* * * * *
In NY N057275, CBP classified the subject mantels in heading 4421, HTSUS, as other articles of wood. Classification within heading 4421 is subject to Legal Note 1(o) to Chapter 44, which exclude from Chapter 44 goods that are classifiable in Chapter 94, HTSUS. Therefore, if the goods are described in heading 9403, HTSUS, they are excluded from classification in any of the provisions of Chapter 44, even if they are described therein.
Heading 9403, HTSUS, provides, in relevant part, for “Other furniture and parts thereof.” The term “furniture” is not defined in the Nomenclature; however, the Notes and ENs to Chapter 94 provide numerous examples of the types of articles classified under heading 94.03, and the common physical characteristics which those articles must share. Note 2 to Chapter 94 states, in relevant part, that articles referred to in heading 94.03 must be designed for placing on the floor or ground. Additionally, the EN to Chapter 94 explains that the term “furniture” describes, “any ‘movable’ articles (not included under other more specific headings of the Nomenclature),” which are “used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, [etc…]”. See EN to Chapter 94, HS. Consequently, the scope of heading 9403, HTSUS, includes articles that are designed for placing on the floor or ground and that are also used mainly with a utilitarian purpose.
The Court of International Trade (CIT) in Pomeroy Collection, Inc. v. United States, 893 F. Supp. 2d 1269, 1283 (Ct. Int’l Trade 2013) (“Pomeroy”) provides guidance on the nature of merchandise described as “furniture” of Chapter 94, and emphasizes that for an article to be classified as “furniture” of heading 9403, HTSUS, the article’s “utilitarian purpose” must not be subsidiary to its decorative or ornamental function. Specifically, the CIT in Pomeroy considered, in relevant part, whether various floor and wall articles used for the display of candles were properly classified as “other furniture” of heading 9403, HTSUS, and stated that the EN to Chapter 94, HS, emphasizes that items classified as furniture are those “mainly with a utilitarian purpose.” Pomeroy, 893 F. Supp. 2d at 1284. Moreover, the CIT noted that the nature of the items listed in the EN for heading 94.03 further underscored the “seminal notion of utility.” Id. (defining the term “utilitarian” to mean “of, pertaining to, consisting in utility; aiming at utility, as distinguished from beauty, ornament.” Webster’s New International Dictionary (2d ed. 1953)).
CBP finds that the instant wood fireplace mantels are properly described as an article of furniture of heading 9403, HTSUS, because they are constructed for placing on the floor or ground and exhibit the “mainly utilitarian purpose” of housing electrical inserts and providing a surface on which to store objects. Similar to the exemplars listed in the EN to heading 94.03, HS—which includes, for example, cabinets, chests, and tables—the mantels’ wooden frame and secondary shelving provide for the storage of supplies related to the article’s primary function.
The instant mantels are thus classified in heading 9403, HTSUS. Pursuant to Note 1(o) to Chapter 44, the instant mantels are precluded from classification in Chapter 44 because they are articles of Chapter 94. This decision is consistent with prior rulings. See e.g., NY N257086, dated October 9, 2014; NY N106555, dated June 17, 2010.
HOLDING
By application of GRIs 1 and 6, the instant wood fireplace mantels are classified
in heading 9403, HTSUS, specifically subheading 9403.60.80, HTSUS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other.” The 2015 column one, general rate of duty is Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided online at http://www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY N057275, dated May 8, 2009, is hereby revoked.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the CUSTOMS BULLETIN.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division