Assistant Vice President for Customs Operations
NNR Global Logistics USA, Inc.
145 Hook Creek Boulevard, Unit C1A
Valley Stream, NY 11581
RE: The tariff classification of wooden trunk from China.
Dear Ms. Miliante:
In your letter dated December 7, 2009, on behalf of MMD Inc., you requested a tariff classification ruling.
Style number 61S01-C1021 is described as a “trunk coffee table” constructed of medium density fiberboard and rubber wood veneers, and is elevated off the floor by four bun type wooden feet. The exterior and interior of the trunk is covered with rubber wood veneers. The trunk has a dark walnut finish. The trunk has a hinged lid and metal clasp closure, with zinc and copper hardware on the surface. The trunk measures 44 inches in length, 24 inches in width and 18.5 inches in height. It is stated that the trunk is intended to be used as a living room coffee table with storage capacity – marketing and advertising material will portray the trunk as such.
In response to your inquiry concerning the classification of this item, we must consider the definition and 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 not only the intent of the item, but also, the primary use (emphasis added) of the item at time of import to be used in the bedroom. See New York Ruling, N069325 dated August 6, 2009 and N080635 dated November 5, 2009, both of which concluded that the primary use of the furniture pieces were for the bedroom, even though those pieces could be placed in settings other than in the bedroom.
The applicable subheading for the wooden trunk, 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.” 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