CLA-2-94:OT:RR:NC:N4:463
Troy Clarke
Lewis Hyman Inc.
860 Sandhill Ave.
Carson, CA 90746
RE: The tariff classification of a shelf from China.
Dear Mr. Clarke:
In your letter dated June 20, 2020, you requested a tariff classification ruling. In lieu of samples, illustrative literature and product descriptions were provided for review.
Item 0199032, the “Venezia Shelf Kit,” is a wooden shelf with two triangle-shaped wooden mounts. It measures 24" (W) x 9" (D) x 8.5" (H) and includes a mounting template and hardware. The kit installs using the “keyhole method,” screwing the mounting hardware into the wall and then sliding the back of the shelf and mounts over the screws.
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 Item 0199032, the “Venezia Shelf Kit”, 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.
Trade Remedy
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.60.8081, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.60.8081, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division