Customs Ruling HQ H318654 - Application for Further Review of Protest number 2704-18-101934; Wooden Bedroom Furniture from the People’s Republic of China; Antidumping Duties; Inter Continent Exports LLC.

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HQ H318654
Jul 06, 2023

Type : ENTRY • HTSUS :

OT:RR:CTF:EPDR H318654 IPW

Port Director
U.S. Customs and Border Protection1 World Trade Center, Suite 741Long Beach, CA 90831
Attn.: Mandy Quinsey, Supervisory Import Specialist

RE: Application for Further Review of Protest number 2704-18-101934; Wooden Bedroom Furniture from the People’s Republic of China; Antidumping Duties; Inter Continent Exports LLC.Dear Port Director: This is in response to the application for further review (“AFR”) of Protest Number 2704-18-101934, forwarded to our office on December 10, 2018. The protesting party is Inter Continent Exports LLC (“Inter Continent” or “protestant”), the importer of record on the relevant entries. Inter Continent protests the assessment of antidumping duties (“ADDs”) with respect to eighteen entries of furniture from the People’s Republic of China (“PRC”). FACTS: Between January 2 and February 12, 2016, Inter Continent entered the eighteen entries at issue in this Protest. The eighteen entries contained fifty-two different types of furniture purchased by Inter Continent from U-Rich Furniture LTD (“U-Rich”) who exported the furniture in 2015. Inter Continent entered the shipments as Type 03 entries as subject to the U.S. Department of Commerce’s (“Commerce’s”) AD order regarding wooden bedroom furniture From the People’s Republic of China PRC (“WBF Order”) issued on January 4, 2005, pursuant to Case No. A-570-890. Notice of Amended Final Determination of Sales at Less Than Fair Value and Antidumping Duty Order: Wooden Bedroom Furniture from the People’s Republic of China, 70 Fed. Reg. 329 (Jan. 4, 2005).

On September 14, 2011, Commerce instructed the U.S. Customs and Border Protection (“CBP”) to collect cash deposits at 6.68 percent for merchandise subject to the WBF Order exported by U-Rich. Message No. 1257302. On February 22, 2018, Commerce notified CBP that U-Rich was no longer eligible for a separate rate and was a part of the PRC-wide entity. Message No. 8053302. Accordingly, the cash deposit rate for U-Rich was revised to 216.01 percent for subject merchandise entered, or withdrawn from warehouse, for consumption during the period 01/01/2016 through 12/31/2016. Id.

On March 1, 2018, Commerce instructed CBP to assess AD duties equal to 216.01 percent for all shipments of wooden bedroom furniture from the PRC exported by U-Rich and entered, or withdrawn from warehouse, for consumption during the period of January 1, 2016, through December 31, 2016. Message No. 8060305. Based on this instruction, on June 15, 2018, CBP liquidated the relevant merchandise in all eighteen entries with AD duties at 216.01 percent of entered value.

Inter Continent protests the assessment of AD duties on the grounds that the merchandise exported by U-Rich is out of the scope of the WBF Order. The merchandise, model number, and description of the fifty-two pieces, as described in the catalogues and invoices provided by Inter Continent, are as follows:

The After Eight King Upholstered Headboard, 19014-88, the After Eight King Upholstered Headboard, 19014-14, and the After Eight Queen Upholstered Headboard, 19012-88, are wooden headboards to a bed that features a mix of upholstered cushions and exposed wood.

The After Eight Studio Vinyl Panel Eastern King Upholstered Footboard, Z9021627A01-16, is an upholstered footboard to an eastern king-sized bed that features a mix of upholstered cushions and exposed wood.

The Platine de Royale Queen Panel Headboard, 09012-101, the Platine de Royale Queen Panel Headboard, 09012R-101, the Platine de Royale King Panel Headboard, 09014-101, the Platine de Royale King Panel Headboard, 09014R-101, and the Platine de Royale King Panel Headboard, 09014BF-101, are wooden headboards to a bed that is mostly upholstered in foil print velvet but is bordered by decorative non-upholstered wood trim wrapped in platinum leaf.

The Platine de Royale Queen Panel Footboard, 09022-101, the Platine de Royale King Panel Footboard, 09024-101, and the Platine de Royale King Panel Footboard, 09024BF-101, are wooden footboards to a bed that is mostly upholstered in foil print velvet but is bordered by decorative non-upholstered wood trim wrapped in platinum leaf.

The Platine de Royale Queen Rails & Wood slats, 09032-101, the Platine de Royale Cal. King Rails & Wood Slats Antique Platinum, 09034BF-101, the Platine de Royale E. King Rails & Wood Slats, 09037-101, and the Platine de Royale E. King Rails & Wood Slats, 09037BF-101, are wooden side rails to a bed that is mostly upholstered in foil print velvet but is bordered by decorative non-upholstered wood trim wrapped in platinum leaf.

The Windsor Court California King Rails & Wood Slats, 70034-54, are wooden side rails to a wooden bed that is not covered by any upholstery.

The Tuscano Leather Panel w/ Back Panel King Mansion Headboard, Z34014A04-34, is a leather panel that fits into a wooden headboard and is bordered by wood trim.

The After Eight 2 Door Chest Base, 19070B-12, the After Eight 2 Door Chest Top, 19070T-12, the Platine de Royale 2 Door Chest Base, 09071B-201, and the Platine de Royale 2 Door Chest Top, 09071T-201, combine to form wooden cases that feature hinged doors fitted atop two drawers. The articles are described in the invoice and catalogue as bases and tops to a door chest.

The Essex Manor Armoire Base, N76080B-57, and the Essex Manor Armoire Top, N76080T-57, combine to form a piece of wooden furniture that is 86’’ tall and has doors fitted atop an exterior drawer. The articles are described in the invoice and catalogue as a base and top to an armoire.

The Platine de Royale 6 Drawer Chest Base, 09070B-201, and the Platine de Royale 6 Drawer Chest Top, 09070T-201, combine to form a wooden case that contains six drawers. The articles are described in the invoice and catalogue as a base and top to a drawer chest.

The Platine de Royale Nightstand, 09040-229, the Platine de Royale Nightstand, 09040R-201, and the Windsor Court Nightstand, 70040-54, are wooden cases that feature hinged doors and a single drawer. The articles are described in the invoice and catalogue as nightstands.

The Platine de Royale Bachelor’s Chest, 09042R-201, is a wooden case that features hinged doors. The article is described in the invoice and catalogue as a bachelor’s chest.

The Essex Manor Gentleman’s Chest Base, N76070B-57, and the Essex Manor Gentleman's Chest Top, N76070T-57, combine to form a wooden case that features six full-width drawers and two smaller drawers. The articles are described in the invoice and catalogue as a base and top to a gentleman’s chest.

The Platine de Royale Vanity Mirror, 09068-229, and the After Eight Vanity Mirror, 09068-201, are mirrors designed to attach to a vanity desk. They are shown in the catalogue attached to their corresponding vanity desks, are listed under the bedroom section of the catalogue, and were entered into the United States on the same line number as their corresponding vanity desk.

The Platine de Royale Wall Mirror, 09260-229, and the Platine de Royale Wall Mirror, 09260-201, are wall mirrors that are designed and marketed to hang above a sideboard.

The Villa Valencia Accent Wall Mirror with Storage, 72062-55, is a mirror that stands on the floor and features a hinged door that can be opened for storage.

The Platine de Royale Desk, 09207-229, is a piece of wooden furniture that is 30.5’’high x 68’’wide x 33’’deep, has a flat surface area, seven drawers for storage, and a space below the surface of the desk for a chair. The article is described in the invoice and catalogue as a desk.

The Platine de Royale Sideboard, 09007-229, is a piece of wooden furniture that features eight compartments comprised of drawers and cabinets. The article is described in the invoice as a sideboard and is placed in the dining section of the catalogue.

The Platine de Royale Curio Cabinet Base, 09505B-201, the Platine de Royale Curio Cabinet Top, 09505T-201, and the Windsor Court Curio Cabinet Top, 70505T-54, form pieces of wooden furniture that feature two drawers, a windowed case with hinged doors, glass shelves, and interior lighting. The articles are listed in the catalogue under the dining room section and are displayed in the dining room holding glassware and bowls suitable for dining.

The Platine de Royale Rectangular Dining Table Top, 09002T-201, the Windsor Court Gathering Table, 70000-54, the Hazelnut Villagio Round Wood Top Dining Table, 58001T-44, and the Hazelnut Villagio Table Top, 58002T-44, are wooden tables. The articles are described in the invoice as dining tables and are listed in the dining section of the catalogue.

The Windsor Court Buffet, 70006-54, and the Sovereign Buffet, 57006-51, are pieces of wooden furniture with cabinets and a drawer that are designed to stand alone or function as a base to a china cabinet. The articles are described in the invoice as buffets and are displayed in a dining room in the dining room section of the catalogue.

The Platine de Royale Oval Cocktail Table, 09201-201, and the Windsor Court Rectangular Cocktail Table, 70201-54, are wooden tables. The articles are described in the invoice as cocktail tables, are listed under the occasional tables section of the catalogue, and are displayed in a living room.

The Platine de Royale Chair Side Table, 09222-229, is a wooden table. The article is described in the invoice as a chair side table, is listed under the occasional tables section of the catalogue, and is displayed in a living room.

The Platine de Royale End Table, 09202-201, is a wooden table. The article is described in the invoice as an end table, is listed under the occasional tables section of the catalogue, and is displayed in a living room.

The protestant claims that, in the event CBP finds the merchandise to be in scope, CBP should have assessed the AD duties at their assigned cash-deposit rate of 6.68 percent instead of the PRC-wide rate of 216.01 percent. The protestant relies on DOC message 6271307, which instructed CBP to assess AD duties at the cash deposit rate for U-Rich merchandise entered, or withdrawn from warehouse, for consumption during the period of January 1, 2015, through December 31, 2015. ISSUES:I. Whether CBP properly assessed antidumping duties on the entries of furniture under the terms of the order covering wooden bedroom furniture from China.

II. Whether CBP applied the correct antidumping duty rate on the entries of wooden furniture.

LAW AND ANALYSIS:

As an initial matter, we note that the instant Protest was timely filed. Pursuant to 19 U.S.C. § 1514(c)(3)(A), a party must file a protest within 180 days after the date of liquidation. CBP liquidated the relevant entries on March 1, 2018. Inter Continent filed its protest on December 10, 2018, which is within the 180-day deadline.

We also note that this protest meets the criteria for further review. Further review of a protest is granted if the protest is alleged to involve questions of law or fact which have not been ruled upon by CBP. 19 C.F.R. § 174.24(b). We determine that Inter Continent’s protest involves questions of fact not previously ruled upon by CBP, namely whether the assessment of antidumping duties at the China-wide rate were appropriate for certain entries.

Whether CBP properly assessed antidumping duties on the entries of furniture under the terms of the order covering wooden bedroom furniture from China.

Generally, assessed AD duties properly applied by CBP are not protestable, because “Customs has a merely ministerial role in liquidating antidumping duties.” Mitsubishi Elecs. Am., Inc. v. United States, 44 F.3d 973, 977 (Fed. Cir. 1994). CBP’s ministerial role is to follow the liquidation instructions and to compute the duty by applying the antidumping duty rate set by Commerce to the appraised value as determined by CBP. This “ministerial” role does not exclude CBP from interpreting ambiguous scope language, but rather “necessarily entails evaluating both the product and the order.” Sunpreme Inc. v. United States, 946 F.3d 1300, 1320 (Fed. Cir. 2020). While CBP cannot “affect the scope” of an antidumping order, CBP must make factual findings to determine “what the merchandise is, and whether it is described in an order” in order to assess the appropriate antidumping duty. Xerox Corp. v. United States, 289 F.3d at 794-95 (Fed. Cir. 2002) (noting that CBP’s fact finding process for antidumping determinations is akin to the fact-finding process for tariff classification). CBP concludes merchandise falls within the “common meaning” of the scope language based on “observable physical characteristics.” Sunpreme, Inc. v. United States, 190 F. Supp. 3d 1185, 1202 (Ct. Int’l Trade 2016). Accordingly, “where CBP can conclude that a product falls within the words of the order, both the affirmative scope language and any exclusions, CBP properly requires an importer to enter its goods as subject to an order.” Id.

At issue in this case is the WBF Order issued by Commerce. Notice of Amended Final Determination of Sales at Less Than Fair Value and Antidumping Duty Order: Wooden Bedroom Furniture from the People’s Republic of China, 70 Fed. Reg. 329 (Jan. 4, 2005). The scope of the order was amended due to a Changed Circumstance review. Wooden Bedroom Furniture from the People's Republic of China: Final Results of Changed Circumstances Review and Determination to Revoke Order in Part, 72 Fed. Reg. 7013 (Feb. 14, 2007). The scope of the order described the covered merchandise as follows: The product covered by the order is wooden bedroom furniture. Wooden bedroom furniture is generally, but not exclusively, designed, manufactured, and offered for sale in coordinated groups, or bedrooms, in which all of the individual pieces are of approximately the same style and approximately the same material and/or finish. The subject merchandise is made substantially of wood products, including both solid wood and also engineered wood products made from wood particles, fibers, or other wooden materials such as plywood, oriented strand board, particle board, and fiberboard, with or without wood veneers, wood overlays, or laminates, with or without non-wood components or trim such as metal, marble, leather, glass, plastic, or other resins, and whether or not assembled, completed, or finished.The subject merchandise includes the following items: (1) Wooden beds such as loft beds, bunk beds, and other beds; (2) wooden headboards for beds (whether stand-alone or attached to side rails), wooden footboards for beds, wooden side rails for beds, and wooden canopies for beds; (3) night tables, night stands, dressers, commodes, bureaus, mule chests, gentlemen's chests, bachelor's chests, lingerie chests, wardrobes, vanities, chessers, chifforobes, and wardrobe-type cabinets; (4) dressers with framed glass mirrors that are attached to, incorporated in, sit on, or hang over the dresser; (5) chests-on-chests, highboys, lowboys, chests of drawers, chests, door chests, chiffoniers, hutches, and armoires; (6) desks, computer stands, filing cabinets, book cases, or writing tables that are attached to or incorporated in the subject merchandise; and (7) other bedroom furniture consistent with the above list. The scope of the Petition excludes the following items: (1) Seats, chairs, benches, couches, sofas, sofa beds, stools, and other seating furniture; (2) mattresses, mattress supports (including box springs), infant cribs, water beds, and futon frames; (3) office furniture, such as desks, stand-up desks, computer cabinets, filing cabinets, credenzas, and bookcases; (4) dining room or kitchen furniture such as dining tables, chairs, servers, sideboards, buffets, corner cabinets, china cabinets, and china hutches; (5) other non-bedroom furniture, such as television cabinets, cocktail tables, end tables, occasional tables, wall systems, book cases, and entertainment systems; (6) bedroom furniture made primarily of wicker, cane, osier, bamboo or rattan; (7) side rails for beds made of metal if sold separately from the headboard and footboard; (8) bedroom furniture in which bentwood parts predominate; (9) jewelry armories; (10) cheval mirrors; (11) certain metal parts; (12) mirrors that do not attach to, incorporate in, sit on, or hang over a dresser if they are not designed and marketed to be sold in conjunction with a dresser as part of a dresser-mirror set; (13) upholstered beds and (14) toy boxes. Id.

Headboards, Footboards, and Side Rails for Beds The WBF Order includes “wooden headboards for beds (whether stand-alone or attached to side rails), wooden footboards for beds, [and] wooden side rails for beds” in its scope. After a changed circumstance review, Commerce excluded beds that were “completely upholstered, i.e., containing filling material and completely covered in sewn genuine leather, synthetic leather, or natural or synthetic decorative fabric,” from the scope of the WBF Order. Id. Commerce noted that “[t]o be excluded, the entire bed (headboards, footboards, and side rails) must be upholstered except for bed feet, which may be of wood, metal, or any other material and which are no more than nine inches in height from the floor.” Id; see also Acme Furniture Final Scope Decision memorandum: Wooden Bedroom furniture from the People’s Republic of China, April 15, 2011 (Ruling that a trundle bed with an upholstered headboard and footboard was not excluded from the WBF Order because the side rails featured exposed wood and metal). While the upholstered bed exclusion applies to beds—and headboards, footboards, and side rails are individual pieces of beds—Commerce applies the exclusion to individual pieces if they combine to form a completely upholstered bed. See Whalen Furniture Manufacturing Inc. Final Scope Decision memorandum: Wooden Bedroom furniture from the People’s Republic of China, Oct 28, 2013. (Ruling that a separately sold upholstered headboard that fitted together with other imported bed components fell under the scope exclusion because all components of the bed made substantially of wood products were completely upholstered). All headboards, footboards, and side rails at issue fit into beds that feature exposed wood in their design. While the protestant argues that each bed component fits into a completely upholstered bed and therefore excluded, the upholstered bed exclusion requires that the wood be “completely covered” except for the bed feet. The exposed wood throughout the After Eight, Platine de Royale, Windsor Court, and Tuscano beds removes their respective components from the exclusion. Therefore, CBP properly considered the following products to be within scope of the WBF Order: the After Eight King Upholstered Headboard, 19014-88, the After Eight King Upholstered Headboard, 19014-14, the After Eight Queen Upholstered Headboard, 19012-88, the After Eight Studio Vinyl Panel Eastern King Upholstered Footboard, Z9021627A01-16, the Platine de Royale Queen Panel Headboard, 09012-101, the Platine de Royale Queen Panel Headboard, 09012R-101, the Platine de Royale King Panel Headboard, 09014-101, the Platine de Royale King Panel Headboard, 09014R-101, the Platine de Royale King Panel Headboard, 09014BF-101, the Platine de Royale Queen Panel Footboard, 09022-101, the Platine de Royale King Panel Footboard, 09024-101, the Platine de Royale King Panel Footboard, 09024BF-101, the Platine de Royale Queen Rails & Wood slats, 09032-101, the Platine de Royale Cal. King Rails & Wood Slats Antique Platinum, 09034BF-101, the Platine de Royale E. King Rails & Wood Slats, 09037-101, the Platine de Royale E. King Rails & Wood Slats, 09037BF-101, the Windsor Court California King Rails & Wood Slats, 70034-54, and the Tuscano Leather Panel w/ Back Panel King Mansion Headboard, Z34014A04-34.

Door Chests The WBF Order includes “door chests” in its scope. The order further explains that a “door chest is typically a chest with hinged doors to store clothing, whether or not containing drawers. The piece may also include shelves for televisions and other entertainment electronics.” The order excludes “other non-bedroom furniture, such as television cabinets, cocktail tables, end tables, occasional tables, wall systems, book cases, and entertainment systems.”

The After Eight 2 Door Chest Base, 19070B-12, the After Eight 2 Door Chest Top, 19070T-12, the Platine de Royale 2 Door Chest Base, 09071B-201, and the Platine de Royale 2 Door Chest Top, 09071T-201, combine to form wooden cases that feature hinged doors fitted atop two drawers. The articles are described in the invoice and catalogue as bases and tops to a door chest. The protestant argues that they are not subject to the WBF Order because they form a television cabinet or an entertainment system, despite placing the products in the bedroom section of its catalogue. Given that the product names described in the invoice and catalogue match a product explicitly included in the words of the order, “door chest,” and given that the characteristics of the merchandise closely match the note that describes door chests as having hinged doors whether or not containing drawers, CBP properly considered these products within scope as bases and tops to a door chest.

Chests of Drawers and Armoires The WBF Order includes “chests of drawers…and armoires” in its scope. The order explains that “a chest of drawers is typically a case containing drawers for storing clothing.” The order further explains that an “armoire is typically a tall cabinet or wardrobe (typically 50 inches or taller), with doors, and with one or more drawers (either exterior below or above the doors or interior behind the doors), shelves, and/or garment rods or other apparatus for storing clothes. Bedroom armoires may also be used to hold television receivers and/or other audio-visual entertainment systems.” The order excludes “other non-bedroom furniture, such as television cabinets, cocktail tables, end tables, occasional tables, wall systems, book cases, and entertainment systems.”

The Platine de Royale 6 Drawer Chest Base, 09070B-201, and the Platine de Royale 6 Drawer Chest Top, 09070T-201, combine to form a wooden case that contains six drawers. The protestant argues that they are not subject to the WBF Order because they form a television cabinet or an entertainment system, despite placing the products in the bedroom section of its catalogue. Given that the product names described in the invoice and catalogue match a product explicitly included in the words of the order, “chest of drawers,” and given that the physical characteristics of the merchandise closely match the note that describes a chest of drawers as a case with drawers that can store clothes, CBP properly considered these products within scope as base and top to a chest of drawers.

The Essex Manor Armoire Base, N76080B-57, and the Essex Manor Armoire Top, N76080T-57, combine to form a piece of wooden furniture that is 86’’ tall and has doors fitted atop an exterior drawer. The articles are described in the invoice and catalogue as a base and top to an armoire. The protestant argues that they are not subject to the WBF Order because they form a television cabinet or an entertainment system, despite placing the products in the bedroom section of its catalogue. Given that the product names described in the invoice and catalogue match a product explicitly included in the words of the order, “armoires,” and given that the physical characteristics of the merchandise closely match the note that describes armoires as being 50 inches or taller, with doors, and with one or more drawers, CBP properly considered these products within scope as a base and top to an armoire.

Nightstands, Gentlemen’s Chests, and Bachelor’s Chests

The WBF Order includes “night stands,” “gentlemen’s chests,” and “bachelor’s chests” in its scope. The order excludes “other non-bedroom furniture, such as television cabinets, cocktail tables, end tables, occasional tables, wall systems, book cases, and entertainment systems.”

The Platine de Royale Nightstand, 09040-229, the Platine de Royale Nightstand, 09040R-201, and the Windsor Court Nightstand, 70040-54, are wooden cases that feature hinged doors and a single drawer. The articles are described in the invoice and catalogue as “nightstands.” The protestant argues that they are not subject to the WBF Order because they are excluded as end tables or occasional tables, despite placing the products in the bedroom section of its catalogue. Given that the product names described in the invoice and catalogue match with a product explicitly included in the words of the order, “night stand,” CBP properly considered these products within scope as night stands.

The Platine de Royale Bachelor’s Chest, 09042R-201, is a wooden case that features hinged doors. The article is described in the invoice and catalogue as a bachelor’s chest. The protestant argues that it is not subject to the WBF Order because it is excluded as an end table or occasional table, despite placing the product in the bedroom section of its catalogue. Given that the product name described in the invoice and catalogue matches a product explicitly included in the words of the order, “bachelor’s chest,” CBP properly considered this product within scope as a bachelor’s chest.

The Essex Manor Gentleman’s Chest Base, N76070B-57, and the Essex Manor Gentleman's Chest Top, N76070T-57, combine to form a wooden case that features six full-width drawers and two smaller drawers. The articles are described in the invoice and catalogue as a base and top to a gentleman’s chest. The protestant argues that they are not subject to the WBF Order because they form a television cabinet or an entertainment system, despite placing the products in the bedroom section of its catalogue. Given that the product names described in the invoice and catalogue match a product explicitly included in the words of the order, “gentleman’s chest,” CBP properly considered these products within scope as a base and top to a gentleman’s chest.

Vanities and Mirrors The WBF Order includes “vanities” and “dressers with framed glass mirrors that are attached to, incorporated in, sit on, or hang over the dresser” in its scope. The order excludes “mirrors that do not attach to, incorporate in, sit on, or hang over a dresser if they are not designed and marketed to be sold in conjunction with a dresser as part of a dresser-mirror set.”

The Platine de Royale Vanity Mirror, 09068-229, and the After Eight Vanity Mirror, 09068-201, are mirrors designed to attach to a vanity desk. The articles are described in the invoice as a vanity mirrors, are shown in the catalogue attached to their corresponding vanity desks and were entered into the United States with the same line number on the entry summary form as their corresponding vanity desks. The protestant argues the mirrors should not be subject to the WBF Order because they do not “attach to, incorporate in, sit on, or hang over a dresser.” Given that the vanity mirrors are a component of an article within the scope of the WBF Order—the vanity—the mirrors are also in scope. Therefore, CBP properly considered this product within scope as a component of a vanity.

The Platine de Royale Wall Mirror, 09260-229, and the Platine de Royale Wall Mirror, 09260-201, are wall mirrors that are designed and marketed to hang above a sideboard. The order excludes mirrors that do not “attach to, incorporate in, sit on, or hang over a dresser.” Given that the mirrors here are not designed or marketed to hang over a dresser, but rather a sideboard, these mirrors are not within scope of the WBF Order.

The Villa Valencia Accent Wall Mirror with Storage, 72062-55, is a mirror that stands on the floor and features a hinged door that can be opened for storage. The order excludes mirrors that do not “attach to, incorporate in, sit on, or hang over a dresser.” Given that the mirror is not designed or marketed to hang over a dresser, but stands alone, it is not within scope of the WBF Order.

Office Furniture The WBF Order includes “desks, computer stands, filing cabinets, book cases, or writing tables that are attached to or incorporated in the subject merchandise” in its scope. The order excludes “office furniture, such as desks.” In past scope rulings Commerce has differentiated “desks” that fall within the WBF Order and “office desks” that are excluded. See Bassett Mirror Company, Inc. Final Scope Decision memorandum: Wooden Bedroom furniture from the People’s Republic of China, March 26, 2016. Commerce has described the physical characteristics of office desks as (1) having a flat surface area that provides workspace for writing, (2) dimensions that are consistent with desks which could be used for writing in a home office setting, (3) drawers for storage of home office supplies, and (4) space below the surface of the desk for a chair. Id. (Ruling that a desk that was 34” high x 50” wide x 25” deep had dimensions consistent with office desks).

The Platine de Royale Desk, 09207-229, is a wooden desk that is 30.5’’high x 68’’wide x 33’’deep, has a flat surface area, seven drawers for storage, and a space below the surface of the desk for a chair. The Platine de Royale Desk matches the physical characteristics of an excluded office desk by having a flat surface area for writing, dimensions that are consistent with writing in a home office setting, has seven drawers for storage, and has space below the surface of the desk for a chair. The order excludes “office furniture, such as desk.” Given that the desk is represented as and functions as an office desk, the desk is not within scope of the WBF Order.

Dining Room Furniture The order excludes “dining room or kitchen furniture such as dining tables, chairs, servers, sideboards, buffets, corner cabinets, china cabinets, and china hutches.”

The Platine de Royale Sideboard, 09007-229, is a piece of wooden furniture that features eight compartments comprised of drawers and cabinets. The article is described in the invoice as a sideboard and is placed in the dining section of the catalogue. The order excludes “dining room or kitchen furniture such as…sideboards.” Given that the product in question is represented as and functions as a sideboard for a dining room, it is not within scope of the WBF Order.

The Platine de Royale Curio Cabinet Base, 09505B-201, the Platine de Royale Curio Cabinet Top, 09505T-201, and the Windsor Court Curio Cabinet Top, 70505T-54, form pieces of wooden furniture that feature two drawers, a windowed case with hinged doors, glass shelves, and interior lighting. The curios are listed in the dining room section of the catalogue and displayed in the dining room holding glassware and bowls suitable for dining. The order excludes “dining room and kitchen furniture.” Given that the curio is represented as and functions as dining room furniture, these curio pieces are not within scope of the WBF Order.

The Platine de Royale Rectangular Dining Table Top, 09002T-201, the Windsor Court Gathering Table, 70000-54, the Hazelnut Villagio Round Wood Top Dining Table, 58001T-44, and the Hazelnut Villagio Table Top, 58002T-44, are wooden tables. The articles are described in the invoice as dining tables, and they are listed in the dining section of the catalogue. The order excludes “dining room or kitchen furniture such as dining tables.” Given that the products are represented as and function as dining tables, the tables are not within scope of the WBF Order.

The Windsor Court Buffet, 70006-54, and the Sovereign Buffet, 57006-51, are pieces of wooden furniture with cabinets and a drawer that are designed to stand alone or function as a base to a china cabinet. The articles are described in the invoice as buffets and are displayed in a dining room in the dining room section of the catalogue. The order excludes “dining room or kitchen furniture such as…buffets.” Given that the products are represented as and function as buffets, the articles are not within scope of the WBF Order.

Occasional Tables The order excludes “other non-bedroom furniture, such as television cabinets, cocktail tables, end tables, occasional tables, wall systems, book cases, and entertainment systems.”

The Platine de Royale Oval Cocktail Table, 09201-201, and the Windsor Court Rectangular Cocktail Table, 70201-54, are wooden tables. The articles are described in the invoice as cocktail tables, are listed under the occasional tables section of the catalogue, and are displayed in a living room. The order excludes “other non-bedroom furniture, such as…cocktail tables.” Given that the products are represented as and function cocktail tables, the tables are not within scope of the WBF Order.

The Platine de Royale Chair Side Table, 09222-229, is a wooden table. The article is described in the invoice as a chair side table, it is listed under the occasional tables section of the catalogue, and it is displayed in a living room. The order excludes “other non-bedroom furniture, such as…occasional tables.” Given that the product is represented as and functions as an occasional table, it is not within scope of the WBF Order.

The Platine de Royale End Table, 09202-201, is a wooden table. The article is described in the invoice as an end table, it is listed under the occasional tables section of the catalogue, and it is displayed in a living room. The order excludes “other non-bedroom furniture, such as…end tables.” Given that the product is represented as and functions as an end table, it is not within scope of the WBF Order.

Whether CBP applied the correct antidumping duty rate on the entries of wooden furniture.

The second protested issue is whether CBP applied the correct ADD rate when implementing Commerce’s liquidation instructions for the eighteen entries at issue. It is well settled that when assessing and collecting antidumping duties, CBP merely follows Commerce’s instructions. See Mitsubishi Elecs. Am., Inc., 44 F.3d 973, 977 (Fed. Cir. 1994); Fujitsu Ten Corp. of Am. v. United States, 21 C.I.T. 104 (1997); Am. Hi-Fi Int’l, Inc. v. United States, 19 C.I.T. 1340 (1995). Accordingly, CBP must follow Commerce’s instructions with regard to the entries of wooden bedroom furniture from China.

Inter Continent argues that CBP should have relied upon message 6271307, which instructed CBP to assess AD duties at the cash deposit rate for U-Rich merchandise entered, or withdrawn from warehouse, for consumption during the period of January 1, 2015, through December 31, 2015. Message 6271307 (Sept. 27, 2017). Because the merchandise exported in the year of 2015, they argue the liquidation instruction for the period of review of January 1, 2015, through December 31, 2015, should apply. Moreover, Inter Continent points to 76 Fed. Reg. 53409, where Commerce stated they would instruct CBP to revise the cash deposit rate for wooden bedroom furniture exported by U-Rich to 6.68 percent. Thus, according to Inter Continent, CBP should have applied the cash deposit rate of 6.68 percent for the merchandise exported during the period of January 1, 2015, through December 31, 2015.

We find that the liquidation instructions for the entries at issue are in message 8060305. That message instructed CBP to assess AD duties equal to 216.01 percent for all shipments of wooden bedroom furniture from the PRC exported by U-Rich and entered, withdrawn from warehouse, for consumption during the period of January 1, 2016, through December 31, 2016. Message No. 5042301 (Feb. 11, 2015). Even though the merchandise was exported in 2015, the merchandise was entered in 2016. The liquidation instructions clearly mark the period of review based on the date the merchandise was “entered, withdrawn from warehouse, for consumption.” Because the merchandise was entered in 2016, message 8060305 applies. Therefore, CBP correctly applied the appropriate ADD rate of 216.01 percent.

Lastly, the protestant argues that the PRC-wide rate is possibly contrary to law. The protestant argues that applying a country-wide rate, which was calculated with “adverse facts available,” could be contrary to law. The calculation of a rate is not a customs matter, and we decline to address this argument.

HOLDING:

Based on the above discussion, Protest number 2704-18-101934 is DENIED IN PART and GRANTED IN PART, as specified below:

The protest is denied as to the entry lines of the following merchandise, on which CBP properly assessed AD duties: the After Eight King Upholstered Headboard, 19014-88, the After Eight King Upholstered Headboard, 19014-14, the After Eight Queen Upholstered Headboard, 19012-88, the After Eight Studio Vinyl Panel Eastern King Upholstered Footboard, Z9021627A01-16, the Platine de Royale Queen Panel Headboard, 09012-101, the Platine de Royale Queen Panel Headboard, 09012R-101, the Platine de Royale King Panel Headboard, 09014-101, the Platine de Royale King Panel Headboard, 09014R-101, the Platine de Royale King Panel Headboard, 09014BF-101, the Platine de Royale Queen Panel Footboard, 09022-101, the Platine de Royale King Panel Footboard, 09024-101, the Platine de Royale King Panel Footboard, 09024BF-101, the Platine de Royale Queen Rails & Wood slats, 09032-101, the Platine de Royale Cal. King Rails & Wood Slats Antique Platinum, 09034BF-101, the Platine de Royale E. King Rails & Wood Slats, 09037-101, the Platine de Royale E. King Rails & Wood Slats, 09037BF-101, the Windsor Court California King Rails & Wood Slats, 70034-54, the Tuscano Leather Panel w/ Back Panel King Mansion Headboard, Z34014A04-34, the After Eight 2 Door Chest Base, 19070B-12, the After Eight 2 Door Chest Top, 19070T-12, the Platine de Royale 2 Door Chest Base, 09071B-201, the Platine de Royale 2 Door Chest Top, 09071T-201, the Essex Manor Armoire Base, N76080B-57, and the Essex Manor Armoire Top, N76080T-57, the Platine de Royale 6 Drawer Chest Base, 09070B-201, the Platine de Royale 6 Drawer Chest Top, 09070T-201, the Platine de Royale Nightstand, 09040-229, the Platine de Royale Nightstand, 09040R-201, the Windsor Court Nightstand, 70040-54, the Platine de Royale Bachelor's Chest, 09042R-201, the Essex Manor Gentleman's Chest Base, N76070B-57, the Essex Manor Gentleman's Chest Top, N76070T-57, the Platine de Royale Vanity Mirror, 09068-229, and the After Eight Vanity Mirror, 09068-201.

The protest is granted as to the entry lines of the following merchandise, which is outside the scope of the AD order: the Platine de Royale Wall Mirror, 09260-229, the Platine de Royale Wall Mirror, 09260-201, the Villa Valencia Accent Wall Mirror with Storage, 72062-55, the Platine de Royale Desk, 09207-229, the Platine de Royale Sideboard, 09007-229, the Platine de Royale Curio Cabinet Base, 09505B-201, the Platine de Royale Curio Cabinet Top, 09505T-201, the Windsor Court Curio Cabinet Top, 70505T-54, the Platine de Royale Rectangular Dining Table Top, 09002T-201, the Windsor Court Gathering Table, 70000-54, the Hazelnut Villagio Round Wood Top Dining Table, 58001T-44, the Hazelnut Villagio Table Top, 58002T-44, the Windsor Court Buffet, 70006-54, the Sovereign Buffet, 57006-51, the Platine de Royale Oval Cocktail Table, 09201-201, the Platine de Royale Chair Side Table, 09222-229, the Platine de Royale End Table, 09202-201, and the Windsor Court Rectangular Cocktail Table, 70201-54. Accordingly, entries for the subject merchandise must be reliquidated without AD duties assessed on these entry lines.

You are instructed to notify the Protestant of this decision no later than 60 days from the date of this decision. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to this notification. Sixty days from the date of the decision, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel and the public on the Customs Rulings Online Search System (“CROSS”) at https://rulings.cbp.gov/, or other methods of public distribution.

Sincerely,

Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division