CLA-2-94:OT:RR:NC:N4:433
Wayne Schmidt
DJS International Services, Inc.
4215 Gateway Drive, Suite 100
Colleyville, TX 76034
RE: The tariff classification of privacy panels from China.
Dear Mr. Schmidt:
In your letter dated September 7, 2017, on behalf of Human Solution, you requested a tariff classification ruling. Illustrative literature and a description were provided. Additional product information for the merchandise concerned was obtained at the website of www.upliftdesk.com.
Sample, SKU # ACC021 is labeled the “Privacy Screen 40 x 22 – LT. Gray.” The merchandise concerned is listed on the company website as the “Acoustic Privacy Panel” by UPLIFT Desk. The screen/panel is made from dense 100% Polyester fiber board, has a thickness of .6 of an inch, and fits on all Uplift Desk models. The item attaches by means of clamp-on-installation to the surface area of a desk, of which the mounting hardware is sold separately from that of the acoustic privacy panel. This item forms the “back acoustic privacy panel of a desk,” and has the functionality of blocking unwanted sounds above the surface area of the desk allowing for the individual to have improved concentration on the tasks at hand.
This item is also available in the following sizes: 52 inches wide by 22 inches high, 64 inches by 22 inches high, and 72 inches by 22 inches high. Available for purchase too are side screens/panels which are identical in construction to the back screens/panels, and come in the following size: 22 inches wide by 15.5 inches high. The side screens/panels have the same functionality as the back screens/panels which is to block unwanted sounds. Both the back and side screens/panels are available in several color options. Additional features as listed on the company website for these back and side screens/panels indicate that this item can be used on most desks, fits desks up to 1.75 inches in thickness, and is tackable allowing personal items to be hung. To reiterate, the acoustic back and side screens/panels fit all Uplift Desk models and most other desks that have a thickness of up to 1.75 inches. For purposes of this ruling, collectively, the back and side screens/panels will be known as “acoustic privacy panels.”
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.
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 ENs to Chapter 94 of the HTSUS, “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, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.]
The ENs to Chapter 94 of the HTSUS, “Parts,” state: [“This Chapter covers parts, whether or not in the rough, of goods of heading 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 Bauerhin Technologies Limited v. United States, 19 CIT 1441, 914 F. Supp. 554 (1995), aff’d 110 F.3d 774 (Fed. Cir. 1997), the court pointed out that there are two distinct lines of cases, also known as tests, for defining the word “part” in the tariff. Starting with U.S. v. Willoughby Camera Stores, Inc., 21 CCPA 322, 324, (1933) T.D. 46075 (1933), cert. denied, 292 U.S. 640 (1934), this line of cases holds that a part of an article is something necessary to the completion of that article without which the article to which it is to be joined could not function as such article; restated: is the object an integral, constituent, or component part, without which the article itself could not function, nor operate. Another line of cases evolved from United States v. Antonio Pompeo, 43 CCPA 9, C.D. 1669 (1955), which held that a device may be a part of an article even though its use is optional and the article will function without it, if the device is dedicated solely for use upon the article, and, once installed, the article will not operate properly without it; restated: is the device being that of a part dedicated irrevocably upon such an article.
Plainly, the acoustic privacy panels are “not” an integral, constituent, or component part of a desk or desks, and therefore they fail the U.S. v. Willoughby Camera Stores, Inc. test for being classified as parts of such articles. However, we are of the persuasion that the acoustic privacy panels satisfy the United States v. Antonio Pompeo test for parts, in that the only use of the screens/panels is for attachment to the working surfaces of desks, for purposes of creating privacy and reducing noise levels by means of sound absorption, thereby increasing a worker’s productivity. It is our position that the acoustic privacy panels are dedicated irrevocably to articles of furniture, specifically that of desks, and qualify as being categorized under parts of furniture in subheading 9403.90, HTSUS.
The applicable subheading for the “Acoustic Privacy Panels”, will be 9403.90.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton: 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