Susan W. Brannock
Hooker Furniture Corp.
PO Box 4708
440 E. Commonwealth Blvd.
Martinsville, VA 24112
RE: The tariff classification of youth bedroom furniture from China.
Dear Ms. Brannock:
In your letter dated October 16, 2009, you requested a tariff classification ruling.
Item number 756-10-134, Opus Design by Hooker Furniture, collection Aura, is an entertainment console for a youth bedroom suite. The entertainment console is composed of hardwood solids and veneers; it measures 36 inches long by 20 inches wide by 24 inches high. The design features six open compartments, which can hold video/audio equipment, books, CDs, DVDs, and other objects – no drawers are within the console. The entertainment console’s top section has a drop down front door. This collection consists of various types of bedroom furniture, in addition to the entertainment console, for example: bed-frame, night stand, chesser, hutch, desk and chair, and armoire.
Item number 1503-46144, Opus Design by Hooker Furniture, collection Logan-Merlot, is an entertainment unit for a youth bedroom suite. The entertainment unit is composed of hardwood solids and veneers; it measures 48 inches long by 20 inches wide by 33 inches high. The entertainment unit features two open compartments for video/audio equipment and has four drawers below. This collection consists of various types of bedroom furniture, in addition to the entertainment unit, for example: bed-frame with storage unit, chesser, dresser, hutch, and desk and chair.
Item number 1500-46144, Opus Design by Hooker Furniture, collection Treverton, is an entertainment unit for a youth bedroom suite. The entertainment unit is composed of hardwood solids and veneers; it measures 48 inches long by 18 inches wide by 33 inches high. The entertainment unit features two concealed compartments for video/audio equipment with one drop down front drawer, and three drawers below that vary in size. This collection consists of various types of bedroom furniture, in addition to the entertainment unit, for example: bed-frame, drawer chest, double dresser, hutch, and desk and chair.
In response to your inquiry concerning the classification of these items, and whether or not these items are considered wooden bedroom furniture subject to antidumping duties, we will examine the meaning of bedroom furniture. The term "bedroom furniture” is not defined in the text of the HTSUS nor the Explanatory Notes to the HTSUS. When terms are not defined, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
Dictionary and encyclopedia meanings define “bedroom furniture” as furniture intended for use in the bedroom. Further elaboration indicates that bedroom furniture, sometimes called a bedroom set or bedroom suite consists of a group of furniture in a bedroom or sleeping quarters; these groupings include, but are not limited to, beds; wardrobes; dressers (also known as a chest of drawers usually placed in a bedroom); chests; nightstands; armoires; vanities; trunks; and mirrors. Door Chests and Armoires can also have shelves for television receivers and other entertainment electronics. It therefore follows that key to defining “bedroom furniture” for tariff purposes is the intent of the item/s to be used in the bedroom at time of import. See New York Ruling, N069325 dated August 6, 2009, in which we held that closet organizers used primarily in the bedroom were classified as wooden furniture of a kind used in the bedroom.
The applicable subheading for the 756-10-134 – Opus Design (Aura entertainment console), 1503-46144 – Opus Design (Logan-Merlot entertainment unit), 1500-46144 – Opus Design (Treverton entertainment unit), 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