CLA 2-94:OT:RR:NC:N4:463
Elizabeth McGuffin
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: Classification of a wooden shelf with hooks made in China
Dear Ms. McGuffin:
This is in reply to your letter dated November 18, 2021, requesting a tariff classification ruling for a wooden shelf with hooks. In lieu of samples, illustrative literature and product descriptions were provided.
Per the provided information, the article is a wooden shelf with iron hooks, SKU# 31407301, consisting of three small ascending “stair-step” shelves (each approximately 5" wide) mounted on a backer composed of four horizontal wooden slats affixed to three vertical wooden slats. On the bottom-most horizontal slat, there are three evenly spaced iron hooks of a size that can comfortably hold a towel or a coat. The article is 95% wood by weight and 98% wood by value. It measures 15.75" (W) x 7.5" (H), is made in China, and will be sold in the retailer’s home décor department.
In your letter, you asked whether the article should be classified as furniture in Harmonized Tariff Schedule of the United States (HTSUS) Chapter 94, as a hat rack or similar fixture in HTSUS Chapter 83, or as a wooden shelf in HTSUS Chapter 44.
To help understand the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitute the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS.
In its relevant part, the ENs to Chapter 94 of the HTSUS state that the term “furniture” means: (A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport.
The ENs to Heading 9403 of the HTSUS state, in relevant part, that “[t]his heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show cases, tables, telephone stands, writing desks, escritoires, book cases, and other shelved furniture (including single shelves presented with supports for fixing them to the wall), etc.), and also furniture for special uses.”
With respect to whether the subject article is properly classified in HTSUS Heading 94, it is movable, mainly utilitarian, shelved, and equips a locale for use by people, thus meeting the above definition of furniture in the HTSUS Chapter 94 and Heading 9403 ENs.
With respect to whether the article is properly classified in HTSUS Chapters 83, the ENs state, at 83.02 G, in its pertinent part, that “Coat racks, etc. having the character of furniture, such as coat racks incorporating a shelf, are classified in Chapter 94.” As the subject article includes a wooden shelf and otherwise meets the HTSUS Chapter 94 EN definition of furniture, it has the character of furniture and is thus excluded from classification in subheading 8302.50.0000, HTSUS, by EN 83.02 G.
With respect to whether the article is properly classified in HTSUS Chapter 44. Subheading 4420.90.8000, HTSUS, provides for wooden articles of furniture not falling within chapter 94. This heading includes wall-mounted wooden coat racks without shelves where the wooden portion of the rack imparts the essential character. However, the article in question is an article of furniture in Chapter 94, by virtue of the shelf, and the coat rack aspect of the article does not have the essential character wood because the hooks, which are essential for hanging, are iron.
For the aforementioned reasons, the applicable subheading for the subject wooden shelf with iron hooks, SKU# 31407301, 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.
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.
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, including information on exclusions and their effective dates, 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.
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