CLA-2-94:OT:RR:NC:N4:433
Lynley Bishop
Atlanta Branch Manager
LE Coppersmith, Inc.
114 Southfield Parkway, Suite 170
Forest Park, GA 30297
RE: The tariff classification of floor standing mirrors, each having a storage compartment, from China or Vietnam.
Dear Ms. Bishop:
In your letter dated July 9, 2014, on behalf of Twin Star International, you requested a tariff classification ruling. Illustrative literature was provided for three floor standing mirrors, of which two of the floor standing mirrors are depicted in photos as having a storage-like compartment. Even though one of the floor standing mirrors is not shown with an inside storage compartment, you indicate that all three floor standing mirrors have a storage compartment.
Item number FSM10319-T408-48R1.1 is identified as a Floor Storage Mirror. A photo depicts a floor standing mirror that tilts back. The item is composed of Birch wood, has a “VAW” finish, and has an attached mirror. The item measures 48-inches wide by 4½-inches deep by 82-inches high. Illustrative literature indicates that, this item is free-standing and not placed against the wall.
Item number FSM8655-E451-R2.0 is identified as a Floor Storage Mirror. A photo depicts a floor standing mirror having an inside cabinet that opens to hold what appears to be jewelry type pieces. The inside cabinet has hooks and pouches to store necklaces, bracelets, rings, earrings, brooches and the like. The item is composed of MDF/PB, Poplar wood and Birch veneers, has an Espresso finish, and has an attached mirror. The item measures 48-inches wide by 7½-inches deep by 82-inches high. Illustrative literature indicates that, this item is placed against the wall.
Item number FSM8656-C327-R1.0 is identified as a Floor Storage Mirror. A photo depicts a floor standing mirror having an inside cabinet that opens to hold what appears to be jewelry type pieces. The inside cabinet has hooks and pouches to store necklaces, bracelets, rings, earrings, brooches and the like. The item is composed of MDF/PB, Poplar wood and Birch veneers, has an Antique Verde finish, and has an attached mirror. The item measures 48-inches wide by 7½-inches deep by 82-inches high. Illustrative literature indicates that, this item is placed against the wall.
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 General ENs to Chapter 94 of the HTSUS, state in pertinent part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals…etc…. Further, the ENs to the HTSUS, state in pertinent part that Chapter 94 covers “Parts” whether or not in the rough, of the goods of headings 9401 to 9403, when identifiable by their shape or other specific feature as parts designed solely or principally for an article of those headings; they are classified in this Chapter when not more specifically covered elsewhere.
Our review of the floor standing mirrors, each having a storage compartment, finds that these items are akin to jewelry armoires. These items are movable, floor standing and are used for the utilitarian purpose of storing jewelry pieces, and fall within the meaning of furniture as defined by the ENs to Chapter 94, HTSUS. Consequently, the floor standing mirrors, each having a storage compartment, are also known as floor standing cabinets with mirrors. As there appears to be no other headings in the tariff schedule that are more specific than furniture, we find that the items are classifiable in the furniture provision of heading 9403, HTSUS, “Other furniture and parts thereof.”
The floor standing cabinets with mirrors are composed of different components (i.e. wood and glass) 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.
No material breakdowns by composition, weight, volume and cost were provide for the floor standing cabinets with mirrors. Nevertheless, observation of the photos appear to indicate that the wood components impart the essential character to the floor standing cabinets with mirrors, in that the wood: frames-out the inside and outside structure of the cabinets with mirrors and details the visible viewing of the furniture pieces when in a closed position. These furniture pieces have the overall appearance of wooden furniture with attached mirrors.
The applicable subheading for the floor standing cabinets with mirrors, akin to jewelry armoires, will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: 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/.
The cabinets with mirrors from China may be subject to Antidumping Duties (AD). Specifically, wooden bedroom furniture from China, under the Department of Commerce case number A-570-890. Although akin to jewelry armoires, the merchandise concerned is not of the size excluded by Commerce from the AD order – see: CBP Message # 4264204 dated September 20, 2004, CBP Message # 5322205 dated November 18, 2005 and CBP Message # 6209205 dated July, 28, 2006. Written decisions regarding the scope of AD orders and Countervailing Duties (CVD) are issued by the Import Administration in the Department of Commerce, and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division