CLA-2-94:OT:RR:NC:N4:433
Alison Obert
Senior Trade Compliance Analyst
Seventh Avenue, Inc.
1112 7th Avenue
Monroe, WI 53566
RE: The tariff classification of a shelf from China.
Dear Ms. Alison:
In your letter dated September 18, 2017, you requested a tariff classification ruling. A sample and a description were received.
Model number HYW-6B3160 is the “Mirror Wall Shelf.” The merchandise concerned is described as a hanging wall shelf made of metal with a wood accent trim; a 15”x12” metal framed mirror; and a metal hanging bar with 3 metal hooks that extend from the bottom of the shelf. The shelf is intended to be used as a wall hanging vanity where accessories can be placed on the shelf and hung on the hooks.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods 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 GRIs 2 through 6 may then be applied in order.
A reading of the Legal Note 2, and 2 (a) and 2 (b) to Chapter 94 of the HTSUS, provides: at 2, that the articles (other than parts) referred to in the headings of 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground; at 2 (a) and 2 (b), the following are, however, to be classified in the above headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other --- 2 (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture, and 2 (b) Seats and beds.
When interpreting and implementing the 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 Explanatory Notes (ENs) to Chapter 94 of the HTSUS state with regard to the meaning of furniture, at:
(B) The following: (i) Cupboards, bookcases, other shelved furniture and unit furniture designed to be hung, to be fixed to the wall or to stand one on the other or side by side, for holding various objects or articles (books, crockery, kitchen utensils, glassware, linen, medicaments, toilet articles, radio or television receivers, ornaments, etc.) and separately presented elements of unit furniture; and (ii) Seats or beds designed to be hung or to be fixed to the wall.
It is our position that the “Mirror Wall Shelf” falls within the meaning of “furniture” as defined by the General ENs to Chapter 94 (B) to the HTSUS and is considered “other shelved furniture” in accordance with Legal Note 2 (a) of Chapter 94, HTSUS. Accordingly, the “Mirror Wall Shelf” is classifiable as furniture of heading 9403, HTSUS.
At the subheading level the “Mirror Wall Shelf” is composed of different components (base metal, glass and wood), and is considered a composite good for tariff purposes. GRI 6 in conjunction with GRI 3 (b) is implicated. 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.
In regards to the “Mirror Wall Shelf,” we find that the base metal components impart the essential character to the good, in that the metal shelf allows for the functionality of the good which is to place objects upon, while the attached metal bar further expands the functionality of the good by allowing additional objects to be hung. Accordingly, the “Mirror Wall Shelf,” is classified under subheading 9403.20, HTSUS.
The applicable subheading for the Model number HYW-6B3160 “Mirror Wall Shelf,” will be 9403.20.0026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and part thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures: 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division