OT:RR:CTF:CPMM H285903 KSG
Donald S. Stein, Esq.
Greenberg Traurig LLP
2101 L Street NW Suite 1000
Washington, D.C. 20037
RE: Revocation of NY N277888; tariff classification of headboards, footboards, and side rails imported in separate shipments
Dear Mr. Stein:
This ruling is in reference to your request on behalf of Haverty Furniture Companies, Inc., for reconsideration of New York Ruling Letter (NY) N277888, dated August 24, 2016, regarding the tariff classification of headboards, footboards, and side rails imported in separate shipments, under the Harmonized Tariff Schedule of the United States (HTSUS).
Upon review of NY N277888, U.S. Customs & Border Protection (CBP) has determined that the classification of headboards, footboards, and side rails imported in separate shipments is incorrect and should be revoked.
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 N277888 was published on September 25, 2019, in Volume 53, Number 34, of the Customs Bulletin. No comments were received in response to this Notice.
FACTS:
In NY N277888, CBP classified headboards, footboards, and side rails imported in separate shipments in subheading 9403.50.90, HTSUS, which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other: Beds.”
The headboards, footboards, and side rails are imported in varying quantities.
ISSUE:
Whether the headboards, footboards, and side rails imported in separate shipments are classified in subheading 9403.50.90, HTSUS, as “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other: Beds” or in subheading 9403.90.70, HTSUS, as “Other furniture and parts thereof: Parts: Other: Of wood.”
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.
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. In this case, it is undisputed that the articles are classified in heading 9403, HTSUS. The issue presented is the tariff classification at the subheading level.
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:
Other:
9403.90 Parts:
Other:
9403.90.70 Of wood
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 chapter 94, HTSUS, states that furniture presented disassembled or unassembled is to be treated as assembled furniture, provided the parts are presented together.
CBP ruled in Headquarters Ruling Letter (HQ) H079175, dated April 8, 2010, that mirrors and dressers imported in the same shipment, in equal quantities but packaged separately for safety reasons were classified as the assembled article pursuant to
GRI 2(a). When unassembled components are imported as separate items, the components are classified separately.
In HQ H230217, dated July 20, 2016, CBP considered similar merchandise and the same issue; whether headboards, footboards, and side rails shipped in separate shipments were classified as if a complete bed in subheading 9403.50, HTSUS, or as parts of furniture in subheading 9403.90.70, HTSUS. CBP concluded that the headboards, footboards, and side rails were properly classified in subheading 9403.90.70 as parts of furniture. We affirm the conclusion reached in HQ H230217; the headboards, footboards, and side rails at issue in this case are classified in subheading 9403.90.70, HTSUS. The reasoning set forth in HQ H079175 that unassembled components imported in separate shipments are not classified as the assembled article, particularly when they may be imported in unequal quantities, is correct. The analysis in NY N277888, in which the essential character of the headboards, footboards, and side rails is determined by the wood, is affirmed.
Accordingly, the headboards, footboards, and side rails, imported in separate shipments, are classified in subheading 9403.90.70, HTSUS.
HOLDING:
By application of GRI’s 1 and 6, the headboards, footboards, and side rails, when imported in separate shipments, are classified in subheading 9403.90.70, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Of wood.” The general column one 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 on the World Wide Web at www.itc.gov.
EFFECT ON OTHER RULINGS:
NY N277888 is revoked with regard to the tariff classification of headboards, footboards, and side rails imported in separate shipments.
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