CLA-2-94:OT:RR:NC:N4:433
Melody Conrow-Chase
IKEA Distribution Services – North America
100 IKEA Drive
Westampton, NJ 08060
RE: The tariff classification of TJUSIG hat racks from Thailand or China or Lithuania and an ENUDDEN wall storage shelf from China.
Dear Ms. Conrow-Chase:
In your letter dated January 27, 2014, you requested a tariff classification ruling. Illustrative literature was provided.
Article Number 201.526.34 is the TJUSIG, hat rack, black. Article Number 401.526.33 is the TJUSIG, hat rack, white. Article Number 402.445.53 is the TJUSIG, hat rack, red. All supports are made from solid hardwood and are acrylic painted, all hooks are made from stainless steel, and all tubular shelves are made from galvanized stainless steel. Observation of the photos for each of these articles indicate a single shelf made from galvanized stainless steel tubes with five coat or hat hooks supported a few inches beneath the shelf. Further observation for each of these articles indicates that other wearing apparel and other headgear can be placed upon the shelf and hooks. These articles measure 79 cm (approx. 31.1-inches) wide by 32 cm (approx. 12.5-inches) deep by 25 cm (approx. 9.8-inches) high, and are for household use.
Legal Note 2 (a) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS) provides exceptions to furniture not designed for placing on the floor or ground. Legal Note 2 (a) provides in pertinent part that the following are, however, to be classified in headings 9401 to 9403 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 (including single shelves presented with supports for fixing them to the wall) and unit furniture. As the TJUSIG hat racks fall within the meaning of single shelves presented with their supports, they are classifiable within the furniture provisions of Chapter 94, HTSUS.
The TJUSIG hat racks are composed of different components (wood and metal) and are considered composite goods. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), 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.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
You suggest that the TJUSIG hat racks should be classified in subheading 9403.60.8081, HTSUS, which is the provision for “Other wooden furniture.” No explanation was provided for the suggested classification. We are of the opinion that the essential character for each of these shelved articles with hooks is not imparted by the wood supports, which you call the frame, in that the functionality of these articles is provided by the metal shelf and the hooks. It is the shelf and hooks that allow for the placing and hanging of one’s personal effects. Consequently, the essential character for these articles is provided by the galvanized stainless steel shelf along with the stainless steel hooks. As such, the TJUSIG hat racks are classified in subheading 9403.20, HTSUS, the subheading for “Other metal furniture.”
Article Number 202.508.61 is described as the ENUDDEN wall storage shelf with knob, white. The article is made from steel and has an epoxy/polyester powder coating. This article measures 6¾ inches long (includes knob) by 6 inches wide by 2¼ inches deep, and is for household use.
When terms are not defined in the HTSUS or the ENs to the HTSUS, 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 regards to modern-day furniture and the acceptance of articles to be designated as furniture in today’s marketplace, we are of the opinion that a prescriptive approach to dictionary sources using broader and time established meanings is preferred over that of a purely descriptive approach which has a tendency to restrict meanings based upon older literal understandings.
Using a broad meaning for {shelf and bin}, respectively, the Online Merriam-Webster Dictionary defines a {shelf} as a flat board which is attached to a wall, frame, etc., and on which objects can be placed and a {bin} as a box, frame, crib, or enclosed place for storage. A similar meaning for {bin} can also be found on the Online American Heritage Dictionary of the English Language which defines a {bin} as a container or enclosed space for storage. Both a shelf and a bin have a flat surface, however, a bin has raised sides that form an enclosure. Depending upon use, a bin can be used as a form of a shelf for placing and storing objects upon or merely as a receptacle for holding and/or disposing of objects, such as waste bin or compost storage unit.
Various commercial websites found on the internet depict bins as furniture items, such as the floor standing Pottery Barn “Benchwright Ladder” and the floor standing Display2go “Display Bin” and the wall mounted “Kellan Bin Shelf” and the wall mounted “Fremont Entryway Cubbie Shelf.” Also commercial websites found on the internet depict a cubbie shelf (bin standing on vertical end) as a form of furniture. Although relatively small in size, if the wall mounted ENUDDEN storage shelf, with or without its knob, was standing on end, it would fall to the class or kind of merchandise to be recognized as other shelved furniture. We find no reason that the ENUDDEN storage shelf with knob, which happens to be wall mounted in a horizontal position, to be any less than a storage shelf used as a piece of furniture to place personal effects upon. See New York ruling N204696 dated March 13, 2012, in which a floor standing, bin shelving unit was classified in subheading 9403.20.0020, HTSUS. Accordingly, the ENUDDEN storage shelf with knob is classifiable within the furniture provisions of Chapter 94, HTSUS.
The applicable subheading for TJUSIG 201.526.34, 401.526.33, and 402.445.53 and ENUDDEN 202.508.61, will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for “Other furniture and parts thereof: Other metal furniture, Household: 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division