CLA-2-94:OT:RR:NC:N4:463
Kate Chen
Enchante Accessories, Inc.
16 East 34th Street, 16th Floor
New York, NY 10016
RE: The tariff classification of a metal shelving unit with mirror from China
Dear Ms. Chen:
In your letter dated March 23, 2021, you requested a tariff classification ruling for a metal shelving unit with a mirror. The letter included explanatory and illustrative literature. A subsequent email provided a component and material breakdown by weight and value.
The article, style number DM1201, is a wall-mounted multi-shelving metal unit with a mirror. The unit is an open cube-type structure composed of connected square metal rods that extend almost 4" out from the back. The entire unit measures 14" (W) x 20" (H) x 4.25" (D) and is made in China. On the left side of the unit, the mirror, placed against the back, extends vertically from top to bottom and horizontally from the left to just past the center line. The right side of the unit displays three shelves, the lowest of which extends across the entire width of the unit.
The component breakdown by weight and value is as follows:
Component & Material Breakdown:
Weight %
Value %
METAL FRAME
55%
75%
GLASS MIRROR
40%
21.5%
PAPERBOARD BACKING FOR MIRROR
5%
3.5%
GRAND TOTALS:
100%
100%
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 (together known as legal 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 are then applied in order.
A reading of Legal Note 2 (including 2(a) and 2(b)) to Chapter 94 of the HTSUS provides, at 2, that the articles (other than parts) referred to in headings 9401 to 9403 are classified in those headings only if they are designed for placing on the floor or ground. At 2(a) and 2(b), however, the following articles are classified in headings 9401 to 9403 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.
This office finds that the shelving unit is within the meaning of furniture as defined by Legal Note 2 to Chapter 94 of the HTSUS. (See N039695 and N017550.)
Because the subject article is composed of different materials (metal frame, glass mirror, and paperboard backing, etc.), it is considered a composite good for tariff purposes. The ENs to the 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.
This office finds that the essential character of the shelving unit is imparted by the metal frame, which accounts for a greater weight and value than the components made of other materials, and which give the shelving unit its form and structure.
The applicable subheading for shelving unit DM1201, the subject of this ruling, will be subheading 9403.20.0050, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other: Other.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.20.0050, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.20.0050, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the 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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division