CLA-2-94:OT:RR:NC:N4:433
Sheri G. Lawson
Senior Regulatory Analyst
Willson International Inc.
160 Wales Avenue, Suite 100
Tonawanda, NY 14150
RE: The tariff classification of “media consoles with a built in electric fireplace” from China.
Dear Ms. Lawson:
In your letter dated September 9, 2014, on behalf of Dimplex North America Ltd., you requested a tariff classification ruling. Illustrative literature was provided.
Item number DFP20CR-1421BA is described as the “Ridley Media Console.” The console is composed of Medium-density fibreboard (MDF), has a black-ash finish, and contains adjustable glass shelves designed to hold media devices. Also CDs and DVDs, decorative items and other household goods can be placed within the console. Contained within the console is a 20-inch electric firebox. The firebox has a fixed crystal ember bed, which creates a contemporary fireplace appearance. The firebox has a fan-forced heater designed to keep rooms warm and comfortable, a thermostat to control the fan-forced heater to ensure consistent comfort, and an on-screen display to allow for the viewing of the temperature settings and other functions. This item measures 531/8 inches by 275/8 inches by 181/2 inches, and can hold a flat panel television up to 50 inches.
Item number DFP20L-1424RA is described as the “Farley Media Console.” The console is composed of Medium-density fibreboard (MDF), has a raven-black finish, and contains two open shelving compartments for easy access to media devices and has an adjustable shelf on each side covered by glass doors. Also CDs and DVDs, decorative items and other household goods can be placed within the console. Contained within the console is a 20-inch electric firebox. The firebox has handcrafted logs molded from actual wood, which creates a traditional fireplace appearance. The firebox has a fan-forced heater designed to keep rooms warm and comfortable, a thermostat to control the fan-forced heater to ensure consistent comfort, and an on-screen display to allow for the viewing of the temperature settings and other functions. This item measures 49 inches by 29½ inches by 177/8 inches, and can hold a flat panel television up to 47 inches.
Item number DFP25M-1495EA is described as the “Windsor Media Console.” The console is composed of Medium-density fibreboard (MDF), has an espresso finish, and contains an open shelf to place media devices and adjustable shelves on each side of the unit covered by glass doors. Also CDs and DVDs, decorative items and other household goods can be placed within the console. Contained within the console is a 25-inch electric firebox. The firebox has a tumbled glass ember bed, which creates a contemporary fireplace appearance. The firebox has a fan-forced heater designed to keep rooms warm and comfortable, a thermostat to control the fan-forced heater to ensure consistent comfort, and an on-screen display to allow for the viewing of the temperature settings and other functions. This item measures 67¾ inches by 24½ inches by 165/8 inches, and can hold a flat panel television up to 65 inches.
The media consoles with a built in electric fireplace is composed of different components and assemblies (i.e., wooden console and firebox) and are considered composite goods. The ENs to the HTSUS, Rule 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. If no essential character for the composite good can be determined, then Rule 3 (c) provides that classification will be determined by the heading which occurs last in numerical order among those headings which equally merit consideration.
This office finds that no essential character can be determined for the media consoles with a built in electric fireplace. One finds that the wooden console and the firebox have completely different functions and uses, to the point of being disparate, other than their decorative home furnishing charm and attractiveness. Accordingly, heading 9403, HTSUS, the provision for “Other furniture and parts thereof” is last occurring in the tariff schedule.
The applicable subheading for the media consoles with a built in electric fireplace will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division