CLA-2-94:OT:RR:NC:N4:433
Linda Rothfield
Import Compliance Specialist
Trade Compliance
Pier 1 Imports (U.S.), Inc.
100 Pier 1 Place, Level 9
Fort Worth, TX 76102
RE: The tariff classification of a headboard, drawer chest and nightstand from China.
Dear Ms. Rothfield:
In your letter dated April 29, 2011, you requested a tariff classification ruling.
You have submitted photographs and descriptions for three items from the Miranda Collection: the Miranda Headboard, the Miranda 3-Drawer Chest, and the Miranda 1-Drawer Nightstand.
The first item is the Miranda Headboard which is constructed of a metal frame that is powder coated and painted. Attached to the frame is cut to shape plywood that is covered in a rattan mat. The rattan mat provides the largest visible surface area. The headboard has decorative metal scroll work at the exposed top of the frame. This headboard measures 60” W x 1” D x 54” H. The composition break down is as follows: sanitized
Components
Weight (KGS)
% Weight
Value (USD)
% Value
Metal
9.38
56%
sanitized
50%
Wood
6.22
36%
sanitized
17%
Rattan
1
6%
sanitized
16%
Hardware
0.1
1%
sanitized
2%
Paint
0.1
1%
sanitized
15%
Total
16.8
100%
The second item is the Miranda 3-Drawer Chest which is constructed of a metal frame that is powder coated and painted. Plywood is cut to shape for the top, two sides and back of the chest. The drawers are cut and formed from plywood and solid wood. Rattan covered plywood makes up the sides, top, and drawer fronts. Decorative metal scroll work is added to the lower part of the frame. This drawer chest measures 32” W x 19” D x 32.5” H. The composition break down is as follows:
Components
Weight (KGS)
% Weight
Value (USD)
% Value
Metal
10.58
34.0%
sanitized
35%
Wood
16.7
53.0%
sanitized
30%
Rattan
2.72
8.7%
sanitized
12%
Hardware
1.2
3.8%
sanitized
11%
Paint
0.15
0.5%
sanitized
12%
Total
31.35
100.0%
The third item is the Miranda 1-Drawer Nightstand which is constructed of a metal frame that is powder coated and painted. Plywood is cut to shape for the top, two sides, back of the drawer and bottom shelf. The drawer is cut and formed from plywood and solid wood. Rattan covered plywood makes up the top, sides of the drawer, drawer front, and bottom shelf of the nightstand. Decorative metal scroll work is added to the lower part of the frame. This drawer nightstand measures 20” W x 18” D x 24” H. The composition break down is as follows:
Components
Weight (KGS)
% Weight
Value (USD)
% Value
Metal
8.4
56.0%
sanitized
51%
Wood
4.5
30.0%
sanitized
16%
Rattan
1
6.7%
sanitized
9%
Hardware
1
6.7%
sanitized
7%
Paint
0.1
0.6%
sanitized
17%
Total
15
100.0%
Under the General Rules of Interpretation (GRIs), specifically at GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the headboard, chest, and nightstand are composed of different components (metal, plywood and rattan) and are therefore considered composite goods. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
For, the headboard, although the metal represents a higher cost than that of the wood or rattan and weighs more, the rattan covers all of the wood, provides for a majority of the visible surface area, and is a prominent decorative feature for the selling of the item. Consequently, this item is considered a rattan headboard with scrolled metal trim. As such, the essential character of the headboard is imparted by the rattan.
For, the drawer chest, although the metal represents a higher cost than that of the wood or rattan, and the wood weighs more than the metal and rattan, the rattan covers all of the wood (except for the back), is visible on the two sides, top and drawer fronts, and is a prominent decorative feature for the selling of the item. Consequently, this item is considered a rattan 3-drawer chest with scrolled metal trim. As such, the essential character of the headboard is imparted by the rattan.
For, the nightstand, although the metal represents a higher cost than that of the wood or rattan and weighs more, the rattan covers all of the wood (except for the back), is visible on the two sides, top, drawer front and bottom shelf, and is a prominent decorative feature for the selling of the item. Consequently, this item is considered a rattan 1-drawer nightstand with scrolled metal trim. As such, the essential character of the nightstand is imparted by the rattan.
The applicable subheading for the drawer chest, and drawer nightstand, will be 9403.81.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Of bamboo or rattan: Other household.” The rate of duty will be free.
The applicable subheading for the headboard, will be 9403.90.2540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of cane, osier, bamboo or similar materials, Of rattan.” 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