CLA-2-94:OT:RR:NC:N4:463
John M. Strough
Mohawk Global Logistics Corp
123 Air Cargo Road
North Syracuse, NY 13212
RE: The tariff classification of a Hexagon-Shaped Wooden Shelf from China
Dear Mr. Strough:
This is in reply to your letter dated June 18, 2021, on behalf of your client, Chefs Medal LLC, requesting a tariff classification ruling for a Hexagon-Shaped Wooden Shelf. In lieu of samples, illustrative literature and product descriptions were provided.
In your submission, you state that the subject article is a wall-hanging hexagon-shaped solid wood shelf available in various sizes ranging from 12" to 18" wide and that all are 3.5" deep. The shelf comes stained, has a keyhole on the back for hanging, and is made in China. See images below:
Individual Hexagon Shelf Five Hexagon Shelf Arrangement
You suggest that the article is properly classified in Harmonized Tariff Schedule of the United States (HTSUS) subheading 9403.60.8081 (Other furniture and parts thereof: Other wooden furniture: Other: Other) and reference rulings N313153 and N298745, asserting that they are for similar wooden shelves. We agree with your analysis.
Classification under the 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 HTSUS Legal Note 2 (including 2(a) and 2(b)) to Chapter 94 provides, at 2, that the articles (other than parts) referred to in headings 9401 to 9403 are classified in those headings only if they are designed for placing on the floor or ground. At 2(a) and 2(b), however, the following articles are classified in headings 9401 to 9403 even if they are designed to be hung, to be affixed 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. This office finds that the subject hexagon-shaped shelf is within the meaning of furniture as defined by HTSUS Legal Note 2 to Chapter 94. See rulings N315462, N313153 and N017550.
The applicable subheading for the Hexagon-Shaped Wooden Shelf, subject of this ruling, will be subheading 9403.60.8081, HTSUS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Other.” The rate of duty will be free.
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 seth.mazze.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division