CLA-2-94:OT:RR:NC:N4:433
Silke Rees
Customs Compliance Specialist
Waterloo Industries, Inc.
137 West Hill Avenue
PO Box 927
Oak Creek, WI 53154
RE: The tariff classification of a metal canopy from Mexico, and a workbench backwall and shelf from Mexico or China.
Dear Ms. Rees:
In your letter dated June 4, 2009, you requested a tariff classification ruling for two items.
Style number CPY5824 is a metal canopy. The canopy is designed as a module to fit on the top of large base tool cabinets, and coordinates by size and color to complement the base cabinets. The canopy has gas struts supporting each side, a tubular locking system with a security collar, ¼ inch diameter pegboard pattern and three electrical access points. The cabinet sits on the floor and is typically equipped with casters. Product description indicates that the canopy and the base unit are designed to fit and function together for purposes of organizing and storing tools. It is imported fully assembled.
Style number WBBW5000 is a metal workbench backwall shelf unit. The product is a modular steel shelf and pegboard that coordinates in size and color with the workbench. Hardware is provided for means of attaching the backwall shelf unit to the workbench. Product description indicates that the backwall shelf unit and workbench are modularly designed to fit and function as one unit of furniture used to organize and to store tools. The workbench and backwall shelf unit can be purchased together or separately, and may be imported separately. It is imported unassembled.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). 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 GRI may then be applied in order.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), although not dispositive, should be looked to for the proper interpretation of the HTSUS. General (EN) (4) (B) (i) to Chapter 94, HTSUS, reads as follows:
For the purposes of this Chapter, the term "furniture" means:
(B) The following:
(i) Cupboards, bookcases, other shelved furniture and unit furniture, designed to be hung, to be fixed to the wall or to stand one on the other or side by side, for holding various objects or articles (books, crockery, kitchen utensils, glassware, linen, medicaments, toilet articles, radio or television receivers, ornaments, etc.) and separately presented elements of unit furniture.
The legal notes and heading texts, as well as the ENs, for Chapter 94, and heading 9403, HTSUS, do not provide a definition of the term "unit furniture." In the absence of such guidance, tariff terms may be construed in accordance with their common and commercial meanings. Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable resource materials.
A search of relevant sources indicates that the term "unit furniture" is similar in meaning to the term "modular furniture," in which different elements of furniture are designed and intended to be used to create one unit. For example, one unit could consist of a base floor cabinet with a hutch designed to rest on the top. Such furniture is clearly designed to be used together. Noting the above cited EN, it is our opinion that the subject canopy is a separately presented element of unit furniture which is designed to fit on top of large tool cabinets. Consequently, classification of the canopy is other metal furniture.
GRI 2(a) provides that goods imported in an unassembled condition are to be classified as the assembled article. GRI 2(a) states that:
Any reference in a heading to an article shall be taken to include a reference
to that article incomplete or unfinished, provided that, as entered, the incomplete
or unfinished article has the essential character of the complete or finished article.
It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
We are of the opinion that the unassembled workbench backwall shelf unit, purchased together or separately, has the essential character of unit furniture; the workbench with its backwall shelf and pegboard are modularly designed to fit and function as one unit of furniture. Consequently, classification of the workbench backwall shelf unit is other metal furniture.
The applicable subheading for the canopy and workbench backwall shelf unit, when shipped together or separately, will be 9403.20.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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,
Robert B. Swierupski
Director
National Commodity Specialist Division