CLA-2-94:OT:RR:NC:N4:463
Achutha Bava
Beauty and the Sofa LLC
dba Big Whale Consignment
10001 Aurora Ave N
Seattle, WA 98133
RE: The tariff classification of a television console from China
Dear Mr. Bava:
This ruling is being issued in reply to your letter dated August 3, 2023, requesting a tariff classification determination and asking whether antidumping or countervailing duties (AD/CVD) will apply. In lieu of samples, illustrative literature, drawings and product descriptions were provided.
Per the information provided, the Modern TV or Media Console is a media console intended for use in a family room or living room as a TV or record player stand. It is divided in half, with three vertically stacked drawers of equal heights on the left and one swing-out cabinet door on the right. Opening the cabinet door reveals one horizontal shelf that bisects the interior. The console box and door will be made of MDF with an ash veneer. The drawers will be made of solid ash. The console sits on four 9" tapered ash legs. The console measures 52" (W) x 18" (D) x 31" (H). It will be shipped unassembled from China. See images below:
Modern TV or Media Console
/ /
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. If the goods cannot be classified solely based on 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.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means: (A): 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 subject Modern TV or Media Console meets this definition of furniture.
You suggest classification in subheading 9403.60.8081, HTSUS, as other wooden furniture, other, other. We agree.
The applicable classification for the Modern TV or Media Console, will be subheading 9403.60.8081, HTSUS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Other.” The general rate of duty will be free.
You asked whether AD/CVD duties will apply. While the subject merchandise does not appear to be within the scope of any current order, written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by CBP. The ITA’s AD/CVD landing page can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s AD/CVD Reference Resources, including their “Scope Ruling Application Guide” and “Scope Ruling Application,” are available therein by selecting the AD/CVD Reference Resources “Learn More” button.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.60.8081, HTSUS, unless specifically excluded, are subject to an additional 25% ad valorem rate of duty. At the time of importation, the importer must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.60.8081, 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 subheadings. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, 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 internet at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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