OT:RR:CTF:CPMM H305460 KSG
Debbie Taylor
The Container Store
500 Freeport Parkway
Coppell TX 75019
RE: Revocation of NY N304224; tariff classification of framed mirror; component of a closet system
Dear Ms. Taylor:
This letter is in reference to New York Ruling Letter (NY) N304224, dated May 29, 2019, regarding the classification of a framed mirror in the Harmonized Tariff Schedule of the United States (HTSUS).
In NY N304224, U.S. Customs & Border Protection (CBP) classified a framed mirror that is a component of a closet system in subheading 9403.50.90, HTSUS, which provides for Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other."
We have reviewed NY N304224 and determined that the ruling is in error. Accordingly, for the reasons set forth below, CBP is revoking NY N304224.
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 N304224 was published on July 22, 2020, in Volume 54, Number 28 of the Customs Bulletin. One comment was received in response to this notice, which is addressed below.
FACTS:
The Container Store sells mirrors as part of the Elfa closet system. The Elfa System is a modular storage and organization system. The system involves uniform "top tracks" and "hanging standards" that allow consumers to assemble different components of the system in a variety of configurations to create a customized closet, shelving or storage unit. The steel top tracks and hanging standards act as the core structure of the Elfa System; the wood framed mirror contains four metal brackets screwed to the back of the wooden frame that hook into the steel track of the closet system.
The framed mirror is 24 inches by 25 inches with a two inch birch wood frame. The mirror sits inside a groove in the frame and appears to be secured with adhesives or caulk. There is no backing to the frame to secure the mirror.
ISSUE:
Whether the framed mirror that is a component in a closet system is properly classified in subheading 9403.50 as wooden furniture of a kind used in the bedroom or in subheading 9403.89 as other furniture.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods 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.
When goods are composite good classifiable in two or more headings, they are classified pursuant to GRI 3(b) by the material or component which gives them their essential character.
GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
The HTSUS subheadings under consideration are the following:
9403 Other furniture and parts thereof:
9403.50 Wooden furniture of a kind used in the bedroom:
9403.50.90 Other
9403.89 Other:
9403.89.60 Other
Chapter Note 2 for heading 9403 provides, in pertinent part:
2. 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 following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;
(b) Seats and beds.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, 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 these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN for GRI 3(b) describes essential character as the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods
The EN for heading 9403 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 (including single shelves presented with supports for fixing them to the wall), etc.), and also furniture for special uses.
The heading includes furniture for:
(1) 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; stools and foot-stools (whether or not rocking) designed to rest the feet, fire screens; draught screens; pedestal ashtrays; music cabinets, music stands or desks; play pens; serving trolleys (whether or not fitted with a hot plate).
(2) Offices, such as: clothes lockers, filing cabinets, filing trolleys, card index files, etc.
(3) Schools, such as: school desks, lecturers’ desks, easels (for blackboards, etc.).
(4) Churches, such as: altars, confessional boxes, pulpits, communion benches, lecterns, etc.
(5) Shops, stores, workshops, etc., such as: counters; dress racks; shelving units; compartment or drawer cupboards; cupboards for tools, etc.; special furniture (with cases or drawers) for printing works.
(6) Laboratories or technical offices, such as : microscope tables; laboratory benches (whether or not with glass cases, gas nozzles and tap fittings, etc.); fume cupboards; unequipped drawing tables.
In Storewall, LLC v. United States, 675 F. Supp. 2d 1200 (Ct. Int'l Trade 2009), the Court of International Trade (CIT), defined unit furniture as: an item (a) fitted with other pieces to form a larger system or which is itself composed of smaller complementary items, (b) designed to be hung, or fixed to the wall, or stand one on the other or side by side, (c) assembled together in various ways to suit the consumer’s individual needs to hold various objects or articles, and (d) excludes other wall fixtures such as coat, hat and similar racks, key racks, clothes brush hangers, and newspaper racks. The Court of Appeals for the Federal Circuit (CAFC), in Storewall, LLC v. United States, 644 F.3d 1358 (Fed. Cir. 2011), upheld the CIT definition of unit furniture and added that unit furniture may be assembled together in various ways to suit the consumer’s individual needs to hold various objects and articles, and it was this versatility and adaptability that is the essence of unit furniture.
In The Container Store v. United States, 864 F.3d 1326 (Fed. Cir. 2017), the CAFC addressed the classification of other parts of the Elfa System, namely, the top tracks and hanging standards. The Federal Circuit held that the Elfa system constitutes "unit furniture" because it is designed to be hung on a wall, is "fitted with other pieces to form a larger system," and can be "assembled together in various ways to suit the consumer's individual needs to hold various objects or articles." In that case, the tracks and hanging standards were classified in subheading 9403.90.80, HTSUS, as parts of furniture.
In New York Ruling Letter (NY) N255614, dated August 22, 2014, CBP ruled that a sliding mirror in a closet system combined with mountings and fittings falls within heading 9403, HTSUS. CBP stated that the sliding closet mirror was "only one unit element of a closet organizer system, which normally can include shelves, baskets, drawers, racks and other unit elements." The sliding mirror was classified in subheading 9403.89.60, HTSUS, as other furniture. Also see NY N299949, dated August 23, 2018, in which shelves and storage organizers for a closet system were classified in subheading 9403.89.60, HTSUS.
As stated above, Chapter Note 2(a) of heading 9403 states that the chapter includes unit furniture. The Elfa mirror with four brackets is a unit element of a closet organizer system and would be classified in heading 9403, HTSUS, consistent with the definition of unit furniture in Storewall, The Container Store, NY N255614 and NY N299949. It is (a) fitted with other pieces to form a larger system (b) designed to be hung, or fixed to the wall (c) possible to assemble to the Elfa closet system in various ways to suit the consumer’s individual needs and does not fit within any of the rack exceptions.
Pursuant to GRI 6, we must next determine the proper subheading in heading 9403 in which to classify the Elfa mirror. The Elfa mirror is a composite good, made of both glass and wood, which can therefore be classified in two headings and therefore, is not classifiable under GRI 1. Pursuant to GRI 3(b), we must consider both the wood and glass to determine the essential character of the article. The reflective glass surface of the mirror is the material that is functional to the use of the good, is the major component of the article in size and would impart its essential character. Therefore, the mirror would not be classified in subheading 9403.50, HTSUS. The wood frame does not impart the essential character of the article so it would not be considered wooden furniture. Based on the above, pursuant to GRI 3(b), the mirror is classified in subheading 9403.89.60 as other furniture. That is consistent with NY N255614 involving a sliding mirror door that is a unit element of a closet organizer system.
One commenter stated Storewall and The Container Store do not apply to mirrors and that the framed mirror in this case should be classified in heading 7009, HTSUS. We find that while Storewall and The Container Store did not involve the classification of mirrors, the definition of unit furniture in those case is applicable. Since we found that the mirrors in this case are unit furniture, they are not properly classified in heading 7009, HTSUS.
HOLDING:
Pursuant to GRI's 1, 3(b) and 6, the Elfa mirror is classified in subheading 9403.89.60, HTSUS. The column one, general rate of duty is Free.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided for at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N304224 is revoked.
Sincerely,
Craig T. Clark, Director
Commercial and Trade Facilitation Division