CLA-2-94:OT:RR:NC:N4:433
Geri Davidson
Import Department
The Container Store
500 Freeport Parkway
Coppell, TX 75019-3863
RE: The tariff classification of a shelf from China.
Dear Ms. Davidson:
In your letter dated June 29, 2018, you requested a tariff classification ruling. Description and sample were provided. Additional product information was obtained through the website of containerstore.com.
The merchandise concerned is depicted and described on the company website by two SKU numbers, with differences noted for the size of each shelf. Both SKU numbers are described on the company website as The Container Store® “Walnut Floating Shelves.”
The submitted sample, SKU # 10072134 is a single shelf made of wood veneer and Medium-density Fiberboard (MDF). The item measures 24 inches wide by 77/8 inches deep by 31/8 inches high, and includes a mounting template and hardware. This item is marketed as: “a sturdy surface for display or storage – all in a space-saving design that keeps floors clear. Hang one in the entryway or bath as a stylish catchall. Use them to add a personal touch in a hallway or show off treasures in a living room.”
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). 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.
A reading of the Legal Note 2, and 2 (a) and 2 (b) to Chapter 94 of the HTSUS, provides: at 2, that the articles (other than parts) referred to in the headings of 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground; at 2 (a) and 2 (b), the following are, however, to be classified in the above headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other --- 2 (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture, and 2 (b) Seats and beds.
Consistent with New York Rulings: N068155 dated July 17, 2009 (hanging closet organizer); N098666 dated April 1, 2010 (hanging sweater organizer; N250164 dated February 25, 2014 (wall storage shelf with knob); and N267511 dated August 24, 2015 (cellar shelf), the “Walnut Floating Shelves” fall within Legal Note 2 (a) of Chapter 94, HTSUS, as single shelves presented with supports for mounting to the wall. See also New York rulings: N276355 dated July 12, 2016 and N293709 dated February 23, 2018.
The applicable subheading for SKU # 10072134, The Container Store® “Walnut Floating Shelves,” will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wood furniture: 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 the World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division