CLA-2-94:OT:RR:E:NC:N4:433
David Klaus
Senior Marketing Manager
Graham & Brown
3 Corporate Drive
Cranbury, NJ 08512
RE: The tariff classification of screens (decorative room dividers) from China.
Dear Mr. Klaus:
In your letter dated May 21, 2009, you requested a tariff classification ruling.
Photos illustrate two room dividers that can either be used as a decorative accent for a room or as functional giving privacy to a person. Both items have a wooden frame covered by a decorative image digitally printed onto polyester – for each screen the image is printed on both sides. The items have metal hinges so that it can expand and contract. When fully opened the size is 71 inches high by 47.5 inches wide by 1.5 inches deep.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). 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 3(b), provides that composite goods are to be classified according to the component that gives the good its essential character. The factors which determine 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 the constituent material in relation to the use of the goods.
The two screens are composite goods consisting of a wooden frame covered by textile polyester material, with metal hinges. It is our opinion that the polyester material with digitally printed images, imparts the essential character for the screens.
The applicable subheading for the two decorative screens, will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials…: Other; Other; Household.” The rate of duty will be 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division