CLA-2-94:OT:RR:NC:N4:433
Wendy Shaukat, LCB, CCS
Corporate Customs Compliance Lead
Newell Rubbermaid
3 Glenlake Parkway
Atlanta, GA 30328
RE: The tariff classification of closet organizer kits from China.
Dear Ms. Shaukat:
In your letter dated August 10, 2011, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
At issue are three closet organizers kits trademarked as the Max Add-On. The first item number 1806116 has four bins, the second item number 1806117 has 8 bins, and the third item with no item number has no bins, but rather shelves. Illustrative photos with description describe the closet organizers as a maximum storage system that increases your storage space for folded and hanging items. The width of the closet organizer is adjustable. The add-on system features a top wire or wood shelf; multiple plastic shelves; a hang rod that can be placed at multiple heights; and optional canvas inserts that can be placed on the shelves forming an open cubby or if the cubby is turned on its side a pull-out drawer. These kits will be imported in unassembled condition.
Instructions and Product Information sheets indicate that the closet organizers are available in a top shelf made from wire or a top shelf made from wood, with the left, right and bottom frame composed of wire. The hang rod is made from metal and its end caps of plastic, the wood shelf attachment brackets are made from metal, the wire connectors are made from metal, the support straps are made from polyester material with a metal bracket, and the cubby or drawer is made from canvas. No composition data was provided for the wire shelf attachment brackets.
No weights or associated costs for the composition materials were provided. Not enough information was provided on the wood shelf closet organizers to classify these items. Upon receipt of further composition break-down for the closet organizers having a top shelf composed of wood (type of wood in relation to the metal and plastic components with specified weights and costs of each component), this office will issue a ruling on these items. As such, this ruling will rely upon illustrative photos and physical examination of the sample to classify the closet organizers with a top shelf made from wire imported in unassembled condition, and the cubbies or drawers imported separately without their closet organizers.
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).
The Online Oxford English Dictionary, referencing the second edition 1989, under the meaning for unit, defines unit furniture, as “a piece of (esp. storage) furniture or equipment which may be fitted with other pieces to form a larger system, or which is itself composed of smaller complementary parts.” See Slip Op. 09-146, United States Court of International Trade, Storewall, LLC v. United States, Court No.05-00462 dated December 18, 2009.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification 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.
Under GRI 2 (a), “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, 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.” By application of GRI 2 (a) and consistent with the dictionary meaning of unit furniture, the unassembled closet organizers have the essential character of unit furniture, in that these items are used in a variety of setups and are changeable depending upon the consumer’s needs or desires.
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. Upon careful consideration of the photos and physical examination of the sample, this office believes that the essential character of the wire shelf closet organizers is imparted by the metal components that form the frame of these items. These items have the general appearance of wire closet organizers with the top shelf of wire construction, having multiple plastic shelves, accessorized with canvas cubbies or drawers. Accordingly, the wire closet organizers are classifiable under subheading 9403.20, HTSUS, the subheading for other metal furniture.
As for the cubbies or drawers imported separately from their closet organizers, we are of the opinion, whether used as cubbies or drawers, that these items are parts predominately used with the closet organizer system to improve the storage capacity of personal effect placed upon each of the plastic shelves. Accordingly, the cubbies or drawers are classifiable under subheading 9403.90, HTSUS, the subheading for parts of other furniture.
The applicable subheading for the Max Add-On, wire shelf closet organizer kits, will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other; Other.” The rate of duty will be free.
The applicable subheading for the cubbies or drawers, if composed not of cotton fabric, will be 9403.90.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton; Other.” The rate of duty will be free.
The applicable subheading for the cubbies or drawers, if composed of cotton fabric, will be 9403.90.8051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Of cotton, cut to shape.” 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