CLA-2-94:OT:RR:NC:N4:433
Denise N. Yapp
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of a sectional console with storage from China.
Dear Mrs. Yapp:
In your letter dated June 2, 2011, you requested a tariff classification ruling. Illustrative photos were provided.
The merchandise is a wood framed fully upholstered seat console with storage. The item has a padded backrest, a seat deck and front band, as well as two cup holders. The dimensions of the item are 13 inches wide by 42 inches deep by 40 inches high. Per the telephone conversation with your company, the outer upholstery used in the manufacture of these consoles can be of textiles, leather, vinyl or combinations of these materials. Photos indicate that the console is part of a coordinated multi-sectional sofa.
Chapter 94, Note 2 of the Harmonized Tariff Schedule of the United States (HTSUS) states: the articles (other than parts) referred to in 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, 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: (a) cupboards, bookcases, other shelved furniture and unit furniture, and (b) seats and beds.
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. Consistent with this interpretation for unit furniture, we find that the fully upholstered seat console with storage, which forms part of a sectional sofa, falls within the meaning of unit furniture, or more precisely, separately presented elements of unit furniture.
We find that the coordinated console when assembled together with like sectional pieces forms an article of furniture known as a sofa – see Headquarters Ruling HQ 084134 dated June 12, 1989. Consequently, the console falls to be classified under subheading 9401.61, HTSUS – the provision for other seats, with wooden frames.
The applicable subheading for the fully upholstered seat console with storage, which form part of a sectional sofa, will be 9401.61.6011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with wooden frames: Upholstered: Other: Other household.” 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