CLA-2-39:OT:RR:NC:N4:422
Ms. Melissa S. Gamez
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of a plastic mirror frame from China and Vietnam
Dear Ms. Gamez:
In your letter dated April 8th, 2015, you requested a tariff classification ruling.
The submitted sample is identified as a Mirror Frame, Item 02440. This item is a frame for a mirror that is made of molded polyurethane (PU) plastic material. After importation it will be assembled with a backing, glass reflecting surface mirror and hardware to make a complete framed mirror. The frame has small pieces of either MDF or plywood embedded within the molded PU which provides a structural support for the hardware used to assemble the frame with the backing after importation.
You have suggested that this item is correctly classified in subheading 9403.90.5080. However, we do not agree that this item is correctly classified in the subheading that you have suggested.
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 ENs to the HTSUS, Chapter 94, General, state, in relevant 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…. Further provided, the ENs to the HTSUS, Chapter 94, Parts, state: This Chapter only covers parts, whether or not in the rough, of the goods of headings 9401 to 9403 and 9405, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings; they are classified in this chapter when not more specifically covered elsewhere in the tariff schedule (i.e., another heading in the HTSUS).
See Headquarters ruling HQ 965594 dated September 27, 2002, in which, moldings, if miter cut, would be recognizable as unassembled mirror frames. We note that the polyurethane mirror frames are not combined with any fixtures or brackets for mounting to drawer units, i.e. dressers with affixed bracketed mirrors, and therefore are not clearly identifiable as furniture parts in their imported condition. Consequently, without the combining of the fixtures or brackets to the mirror frames, the merchandise concerned is not classifiable as parts of furniture, even if dedicated for use after importation with drawer units.
The applicable subheading for Item 02440 will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate will be 5.3 percent ad valorem.
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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division