CLA-2-94:OT:RR:NC:N4:433

Ameet Shah
Culp Inc.
7209 Highway 158 E
Stokesdale, NC 27357

RE: The tariff classification of a furniture component from China or Vietnam.

Dear Mr. Shah:

In your letter dated September 30, 2019, you requested a tariff classification ruling. Illustrative literature, a product description, and a sample were provided for review.

Item 1, SKU # FB_UCSB, described as the “Canvas Basket with Eight Folding Flaps,” is a flat unfolded basket constructed of textile, velcro strips, and a 5mm fluted polypropylene plastic insert. Prior to the folding of the flaps, the basket measures 57” in length and 30.75” in width prior to the install of a metal wire frame surround (not included at the time of import). After a metal wire frame surround is inserted, the eight flaps fold onto the velco strips and securely hold the metal wire frame surround in place. Once folded and ready for use the canvas basket will measures 41” in length and 15” in width.

The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level.

Under Additional U.S. Rule of Interpretation 1(c) (AUSR 1(c)), the “tariff classification under a provision for parts of an article covers products solely or principally used as a part of such articles, but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory.”

The ENs to Chapter 94 of the HTSUS, “Parts,” state: “This Chapter only 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.” See Headquarters Ruling H265042 dated July 18, 2016.

Subheading 9403.90, HTSUS, provides for “Other furniture and parts thereof: Parts.” Heading 6307, HTSUS, provides for “made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.” However, heading 6307, HTSUS, is a basket provision. Classification of imported merchandise in a basket provision is only appropriate if there is no tariff category that covers the merchandise more specifically.

Separately imported fabric articles, typically supported by a metal frame, but capable of being used on their own, are not furniture in their own right and are classified as parts of furniture only if imported together with a metal frame. This is not the case here, the instant article is not capable of being used on its’ own. While not imported with a metal wire frame surround, a metal wire frame surround is in fact required for the article to function as a canvas basket and for storage under a bed to occur.

You state: “We are a textile company; we will not be importing any metal frame-surround, mounting hardware, soft close drawer mechanisms, or any other hardware, for or to be used with, the canvas basket…” Further, “The wire surround/frame is required for the article to function as a basket whose use is for storage. The purpose of the flap in relation to the article’s intended use is that the tabs fold over a metal wire frame to create a flap. The flap secures the basket to the wire frame to make it functional as a basket. The basket itself contains the contents with the flaps that support it. Without the wire frame, the flaps don’t make the basket functional by itself.”

Considering AUSR (1c), subheading 9403.90, HTSUS, for parts, and heading 6307, HTSUS, a basket provision, the canvas basket is a dedicated part to an article of furniture (a hanging underbed storage system), and is not more specifically provided for elsewhere in the tariff schedule. See Headquarters Ruling H276290 dated June 11, 2018.

The applicable subheading for the subject merchandise will be 9403.90.6080, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton: Other.” The rate of duty will be free.

Trade Remedy

Products of China classified under subheading 9403.90.6080, HTSUS, unless specifically excluded, are subject to the 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 9403.90.6080, HTSUS, listed above.  See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS. 

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 Section 301 trade remedy, 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 Dharmendra Lilia at [email protected]

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division