OT:RR:CTF:CPMM H312459 KSG
Mr. Julien Feldman
WeWork Management LLC
115 West 18th Street
New York City NY 10011
RE: Reconsideration of HQ H309372; tariff classification of a wooden desk
Dear Mr. Feldman:
This is in response to your request for reconsideration of Headquarters Ruling Letter (HQ) H309372 submitted on behalf of We Work Management LLC, regarding the tariff classification of a wooden desktop in the Harmonized Tariff Schedule of the United States (HTSUS).
In HQ H309372, dated July 22, 2020, CBP classified the wooden desktop
In subheading 9403.60.80.81 as Other wooden furniture: Other: Other. The wooden desks is a flat surface (tabletop) in a butcher block style with a keyhole cut-out for cords. The desks would be appropriate for use with a computer in households, offices, hotels, etc..
You argue that since We Work provides these desks for furnished commercial office space, the desk should be classified in subheading 9403.30.80, HTSUS, as wooden furniture of a kind used in offices: other.
Additional U.S. Rule of Interpretation 1(a), HTSUS, provides, in relevant part, that: In the absence of special language or context which otherwise requires:… a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.
In Primal Lite, Inc. v. United States, 22 C.I.T. 697, 700 (Ct. Int'l Trade 1998), the CIT described one method to identify principal use provisions as follows: The use of the term "of a kind" is nothing more than a statement of the traditional standard for classifying importation[s] by their use, namely, that it need not necessarily be the actual use of the importation but is the use of the kind of merchandise to which the importation belongs. Subheadings 9403.30, HTSUS, 9403.40, HTSUS, and 9403.50, HTSUS, each use the term “of a kind.” As such, these subheadings are principal use provisions.
Thus, in order to be classified as wooden furniture of a kind used in offices, kitchens or bedrooms, the desk must belong to the same kind or class of goods as such furniture. In United States v. Carborundum Co., 536 F.2d 373, 377 (C.C.P.A. 1976) (Carborundum), the court stated that in order to determine whether an article is included in a particular class or kind of merchandise, the court must consider a variety of factors, including: (1) the general physical characteristics of the merchandise; (2) the channels, class or kind of trade in which the merchandise moves (where the merchandise is sold); (3) the expectation of the ultimate purchasers; (4) the environment of the sale (i.e., accompanying accessories and marketing); (5) usage, if any, in the same manner as merchandise which defines the class; (6) the economic practicality of so using the import; and (7) the recognition in the trade of this use.
In Dependable Packaging Solutions, Inc. v. United States, Slip Op. 2013-23 (Ct. Int’l Trade 2013), aff’d 757 F.3d 1374 (Fed. Cir. 2014), the Court applied the factors set forth in Carborundum to determine whether the principal use of a vase was for placement on a table, kitchen, toilet, office, indoor decoration or similar purposes rather than as packing containers of glass. The actual use of the vase was considered evidence of the principal use but was still only one of a number of factors.
Applying the Carborundum factors, we note that the physical characteristics of the desk would indicate that it is furniture for general use that could be used in a household in a bedroom or in a home office, in a commercial office, in a hotel, etc., which comports with merchandise that defines the class of “other” wooden furniture. It provides a tabletop surface with multiple possible uses. As to the other Carborundum factors, we have little information. Use of the article in an commercial office alone would not be determinative.
Therefore, we affirm HQ H309372.
Sincerely,
for
Craig T. Clark, Director
Commercial and Trade Facilitation Division
cc: NIS Seth Mazze, NCSD