CLA-2-94:OT:RR:E:NC:SP:233
Ms. Melissa Bautch
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of glass door replacements from China.
Dear Ms. Bautch:
In your letter dated November 25, 2008, you requested a tariff classification ruling.
Photographs and descriptions have been provided for three glass door replacements for furniture. Items R22830, R22749 and 89262 are unframed, un-tempered sheets of glass with decorative metal designs behind the glass. R22830 measures 17.4 inches high by 10.7 inches wide and is dedicated as a part of an office hutch. R22749 measures 16.75 inches high by 13.5 inches wide and will be used in a sideboard. Item 89262 measures 19 inches high by 13 inches wide and is dedicated as a part in a dining room hutch.
The subject glass door replacement is composed of different components [glass, wood, metal] and is considered a composite good. Regarding the essential character of the door replacements, the Explanatory Notes to 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 part that imparts the essential character to the composite good. In this case, the glass component imparts the essential character to the good.
The applicable subheading for the glass door replacements will be 9403.90.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other, 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 http://www.usitc.gov/tata/hts/.
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 Lawrence Mushinske at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division