Keith McLaughlinInventory ManagerAmerica’s Gardening Resource, Inc.128 Intervale RoadBurlington, VT 05401
RE: The tariff classification of three and six drawer chests from China.
Dear Mr. McLaughlin:
In your letter dated August 3, 2010, you requested a tariff classification ruling.
The first chest, identified as SKU # 39-050, is a floor standing unit with 3 drawers. The frame of the unit is made of untreated Chinese fir (Cunninghamia Lanceolata) and the drawers are made of willow. Photographs indicate that the frame does not have any side or back panels. The drawers resemble baskets, and are supported on two 1 inch wide runners, each positioned 2-5/8 inches on center from the outside of the frame. The overall chest measures: 17½ inches wide by 12¼ inches deep by 29½ inches high. This item is unpainted and is imported in a fully assembled condition.The second chest, identified by SKU # 39-051, is a floor standing unit with 6 drawers. The frame of the unit is made of untreated Chinese fir (Cunninghamia Lanceolata) and the drawers are made of willow. Photographs indicate that the frame does not have any side or back panels. The drawers resemble baskets, and are supported on two 1 inch wide runners, each positioned 2¾ inches on center from the outside of the frame. The overall chest measures: 31½ inches wide by 13½ inches deep by 29½ inches high. The drawers are arranged in two columns of three drawers each, situated alongside one another. This unit is unpainted and is imported in a fully assembled condition.
In your submission you indicate that the chests are intended for use in a bathroom, kitchen, den or mudroom, and that the chests are perfect for storing miscellaneous items or small vegetables and fruits. Though you do not state it in your description for the merchandise, three and six drawer chests are commonly used in the bedroom too.
Dictionary and encyclopedia definitions describe "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 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.
Further consistent with New York Rulings: N087304 dated December 21, 2009; N084602 dated December 8, 2009; and N063740 dated June 12, 2009, chests and dressers with drawers, primarily for the use in the bedroom, have been classified within Subheading 9405.50, HTSUS – wooden furniture of a kind used in a bedroom. Review of the subject merchandise, indicates that both pieces of furniture are similar in design and construction to chests and dressers used in the bedroom.
The applicable subheading for the three drawer and six drawer chests, 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