David Paul Armbruster
19411 Atrium Place
Houston, TX 77084
RE: The tariff classification of a two and four drawer dresser from China.
Dear Mr. Armbruster:
In your letter dated June 4, 2009, you requested a tariff classification ruling.
Item JM92125 is a two drawer corn husk basket dresser. The dresser frame consists of a wood bottom and top, with one wood support shelf. The frame does not have side or back panels. Each corn husk basket is specifically sized to fit into the dresser frame. Listed dimensions indicate 16 inches in length, 10 inches in width, and 21.5 inches tall.
Item JM92128DH is a four drawer corn husk dresser. The dresser frame consists of a wood bottom and top, with three wood support shelves. The frame does not have side or back panels. Each corn husk basket is specifically sized to fit into the dresser frame. Listed dimensions indicate 16 inches in length, 10 inches in width, and 39.8 inches tall.
It has been suggested by you that classification of the dressers should be 9403.89.6010, furniture of other materials, in that the corn husk baskets are the most significant feature of the dressers, thereby providing the essential character of the items.
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 (goods made up of different components which are attached to each other to form a practically inseparable whole or separable components provided these components are adapted to one another and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts) are to be classified according to the component that gives the good its essential character.
The Explanatory Notes (ENs) to the HTSUS, specifically “EN VIII to GRI 3(b) of the HTSUS, explains that 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."
By application of GRI 3(b), both the two and four dressers are composite goods consisting each of a wood frame (shelf or shelves) with corn husk baskets. The essential character of the dressers is imparted by the wood frame and its wood support shelf or shelves, which provides the structural integrity on which the baskets rest upon.
The applicable subheading for the two and four drawer dresser, will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other; Other; Other.” 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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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.
Robert B. Swierupski
National Commodity Specialist Division