CLA-2-:OT:RR:NC:N4:433
Gary C. Bailey
Sales Manager
Space Pro USA Inc.
10130 Perimeter Parkway, Suite 200
Charlotte, NC 28216
RE: The tariff classification of a large two drawer kit, standard two drawer kit, standard shelf and large shelf from China.
Dear Mr. Bailey:
In your letter dated August 6, 2012, you requested a tariff classification ruling. Illustrative literature was provided.
The merchandise under consideration is a large two drawer kit, standard two drawer kit, standard shelf and large shelf, which are all imported separately, and designed exclusively for use in Flex Modular Storage system.
Model number 2685-900-WT-US, is identified as a “Flex Large two drawer kit.” The item is a drawer box with two drawers made from Melamine Faced Chipboard (MFC). The panels that make up the drawer box are 25 millimeters thick (approximately 1-inch) forming the outer carcass and the completed drawer kit is 900 millimeters wide. Included with the box are two brackets that are used for attaching to the flex post.
Model number 2686-550-WT-US is identified as a “Flex Standard two drawer kit.” The item is a drawer box with two drawers made from Melamine Faced Chipboard (MFC). The panels that make up the drawer box are 25 millimeters thick (approximately 1-inch) forming the outer carcass and the completed drawer kit is 550 millimeters wide. Included with the box are two brackets that are used for attaching to the flex post.
Model number 2687-550-WT-US is identified as a “Flex Standard Shelf.” The self measures 550 millimeters wide by 500 millimeters deep by 25 millimeters thick. The shelf is made from Melamine Faced Chipboard (MFC) and is depicted in white.
Model number 2687-900-WT-US is identified as a “Flex Large Shelf.” The self measures 900 millimeters wide by 500 millimeters deep by 25 millimeters thick. The shelf is made from Melamine Faced Chipboard (MFC) and is depicted in white.
Legal Note 2 to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS) states: the articles (other than parts) referred to in the headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. It is further stipulated under Note 2, the following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: (a) cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture; and (b) Seats and beds.
The term “unit furniture” is not defined in the text of Chapter 94 or its heading 9403 of the HTSUS, nor the Explanatory Notes (ENs) 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).
In Storewall, LLC versus the United States, Slip Op. 09-146, Court No.05-00462 dated December 18, 2009, the United States Court of International Trade (CIT), using relevant sources derived the following meaning for the term unit furniture: An item (a) fitted with other pieces to form a larger system or which is itself composed of smaller complementary items, (b) designed to be hung, or fixed to the wall, or stand one on the other or side by side, (c) assembled together in various ways to suit the consumer’s individual needs to hold various objects or articles, and (d) excludes other wall fixtures such as coat, hat and similar racks, key racks, clothes brush hangers, and newspaper racks. Further, The United States Court of Appeals for the Federal Circuit, in Storewall, LLC versus the United State, 2010-1193, noted that unit furniture may be assembled together in various ways to suit the consumer’s individual needs to hold various objects and articles, and it was this versatility and adaptability that was the essence of unit furniture. Accordingly, the Flex Large two drawer kit, the Flex Standard two drawer kit, the Flex Standard Shelf and the Flex Large Shelf fall within the meaning of unit furniture, and more specifically, are separately presented elements of unit furniture.
The applicable subheading for the model number 2685-900-WT-US, Flex Large two drawer kit; the model number 2686-550-WT-US, Flex Standard two drawer kit; the model number 2687-550-WT-US, Flex Standard Shelf; and the model number 2687-900-WT-US, Flex Large Shelf, will be 9403.50.9080, 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 (AD) under the investigation for wooden bedroom furniture from China, case number A-570-890. Written decisions regarding the scope of AD orders or Countervailing Duties (CVD) 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://addcvd.cbp.gov/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division