CLA-2-94:OT:RR:NC:N4:433
Brian Kavanaugh
Trade Advisor
Deringer Logistic Consulting Group
1 Lincoln Boulevard, Suite 225
Rouses Point, NY 12979
RE: The tariff classification of desk and bookcases from China.
Dear Mr. Kavanaugh:
In your letter dated August 11, 2010 on behalf of Vermont Precision Woodworks, you requested a tariff classification ruling.
Photographs indicate that the “Shaker Cottage Writing Desk” is a wooden desk with a single drawer. Online information states that the drawer can be used to organize your office supplies or the flip-down front can be used for your keyboard. This desk measures 40 inches wide by 23 inches deep and 30 inches high.
Photographs indicate that the “Shaker Cottage Bookcase” is a wooden bookcase with two shelves. Online information indicates that the small bookcase keeps the kids’ books or your home office clean and clutter free. This bookcase measures 36 inches wide by 14 inches deep by 30 inches high.
Photographs indicate that the “Shaker Cottage Tall Bookcase” is a wooden book case with four shelves. Online information indicates that the small bookcase keeps the kids’ books or your home office clean and clutter free. This bookcase measures 24 inches wide by 14 inches deep by 48 inches high.
In response to your inquiry concerning the classification of these items, we must consider the definition and meaning of bedroom furniture. The term "bedroom furniture” is not defined in the text of the HTSUS, nor the Explanatory Notes to the HTSUS. When terms are not defined, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
Dictionary and encyclopedia meanings define “bedroom furniture” as furniture intended for use in the bedroom. Further elaboration indicates that bedroom furniture, sometimes called a bedroom set or bedroom suite consists of a group of furniture in a bedroom or sleeping quarters; these groupings include, but are not limited to, beds; wardrobes; dressers (also known as a chest of drawers usually placed in a bedroom); chests; nightstands; armoires; vanities; trunks; and mirrors. Door Chests and Armoires can also have shelves for television receivers and other entertainment electronics.
It therefore follows that key to defining “bedroom furniture” for tariff purposes is not only the intended use of the item, but also, the primary use (emphasis added) of the item at time of import to be used in the bedroom. See New York Ruling, N069325 dated August 6, 2009 and N080635 dated November 5, 2009, both of which concluded that the primary use of the furniture pieces were for the bedroom, even though those pieces could be placed in settings other than in the bedroom.
In the Glossary of Interior Designs & Furniture Terms (published by Furniture Quest) the term Student Desk: normally applies to a small pedestal type of desk or small writing table constructed for use by children or teenagers in their bedroom – construction of these desks are commonly made of wood or metal. Review of the Shaker Cottage Writing Desk indicates (although not specifically stated for use by child, teenage or adult) similarities to the writing table as define by the glossary above. The subject merchandise is a small desk or writing table, composed of wood, and of a kind typically found to be used in a bedroom environment. Accordingly, we find the subject merchandise to be classifiable in subheading 9403.50 – the provision for wooden furniture of a kind used in a bedroom.
Review of both the Shaker Cottage Bookcase and the Shaker Cottage Tall Bookcase indicates two relatively short furniture pieces (30 and 48 inches high, respectively), composed of wood, that are commonly used in bedrooms for the organization of books, as well as other household effects. Accordingly, we find the subject merchandise to be classifiable in subheading 9403.50 – the provision for wooden furniture of a kind used in a bedroom.
The applicable subheading for the wooden writing desk and bookcases, will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: 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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD").
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 (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division