CLA-2-94:OT:RR:NC:N4:433
Sonia Dubé
Customs Compliance Technician
Teknion Roy & Breton Inc.
975, Rue Des Calfats
Lévis, Québec G6V 9E8
Canada
RE: The tariff classification of modular workstations from Canada.
Dear Ms. Dubé:
In your letter dated May 27, 2011, you requested a tariff classification ruling. Descriptive literature and illustrative photos were provided.
Item 1 is identified as a frame for Fascias (CVUFW). The frame is essentially composed of horizontal aluminum rails (48” to 240”) and vertical steel rails. The frame is the main structure that attaches to the wall and supports a variety of Fascias, work-surfaces, mounted storage and accessories to create a “Wall Rail System – W/R/S)” for modular workstations, as well as managing power and communication distribution. Vertical supports can be added to the frame from 30 inches up to 84 inches in height, and in 6 inch increments, for purposes of holding up the frame when mounting at 24 inches on center is not sufficient. Horizontal rails that attach to the frame allow for the mounting of a desk area with returns, shelves, open cubbies, closed cabinets and various other office furnishings. An accessory rail is also available that can suspend a personal organizer, a monitor arm, shelves and other bracketed type office accessories.
Item 2 is identified as follows: a wood upper Fascia (CVUFW), a laminate upper Fascia (CVUFL), and a wood base Fascia (CVBW). The Fascias appear to be mounted panels that when installed cover the entire frame’s structure with no spaces left open. Fascias must be installed between two horizontal rails and two vertical supports (end covers or linking strips). Noting the merchandise in question, descriptive and illustrative literature indicates that the upper Fascias include flintwood, natural veneer, laminate, tackable fabric and porcelain whiteboard, while the lower Fascias include wood and laminate bases.
Chapter 94, Note 2 of the Harmonized Tariff Schedule of the United States (HTSUS) states: the articles (other than parts) referred to in the headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. Further stipulated under Note 2 (a) the following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other: cupboards, bookcases, other shelved furniture and unit furniture.
The term “unit furniture” is not defined in the text of Chapter 94 or its heading 9403 of the HTSUS, nor the Explanatory Notes (ENs) to the HTSUS. When terms are not defined, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
In Storewall, LLC versus the United States, Slip Op. 09-146, the United States Court of International Trade (CIT) using relevant sources derived the following meaning for the term unit furniture: An item (a) fitted with other pieces to form a larger system or which is itself composed of smaller complementary items, (b) designed to be hung, or fixed to the wall, or stand one on the other or side by side, (c) assembled together in various ways to suit the consumer’s individual needs to hold various objects or articles, and (d) excludes other wall fixtures such as coat, hat and similar racks, key racks, clothes brush hangers, and newspaper racks.
The United States Court of Appeals for the Federal Circuit, in Storewall, LLC versus the United State, 2010-1193, affirmed the lower Court’s (CIT) interpretation of the meaning of unit furniture. The Court of Appeals noted that unit furniture may be assembled together in various ways to suit the consumer’s individual needs to hold various objects and articles, and it was this versatility and adaptability that was the essence of unit furniture. Further the Court of Appeals ruled that the wall panels and “HangUp” locator tabs, dedicated solely for use with a system of unit furniture, were properly classified under subheading 9403.90, HTSUS – the provision for parts of other furniture.
Accordingly, the metal frame which attaches to the wall and supports a variety of Fascias, work-surfaces, mounted storage and accessories to create a W/R/S is a dedicated part in the creation of modular workstations, and is therefore classifiable under subheading 9403.90.8041, HTSUS – the provision for parts of other furniture.
Consistent with this interpretation for unit furniture, we find that the upper Fascias composed of wood or laminate, and the wood base Fascia, fall within the meaning of unit furniture, or more precisely, separately presented elements of unit furniture. These Fascia panels, whether completely exposed or covered in part by cubbies, cabinets, shelves and other similar furnishings, or functional like tackboards and whiteboards, all form elements of unit furniture in the creation of W/R/S for modular workstations. Accordingly, the wood upper Fascias and the wood base Fascia are classifiable under subheading 9403.30.8000, HTSUS – the provision for wooden furniture of a kind used in offices.
The applicable subheading for the frame, made out of metal, will be 9403.90.8041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Other; Of metal: Other.” The rate of duty will be free.
The applicable subheading for the Fascias, made out of wood, will be 9403.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in offices: 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