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 wooden furniture 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 End Table” is a wooden table with a single drawer and a lower shelf. In one of the photos the item is depicted next to an armchair in a living-room type area, with the width of the table facing forward. This item measures 24 inches wide by 16 inches deep by 30 inches high.
Photographs indicate that the ‘Shaker Cottage 2 Shelf End Table” is a wooden table with two shelves. In one of the photos the item is depicted next to an arm chair in a living-room type area, with the width of the table going down the arm of the chair. This item measures 20 inches wide by 15 inches deep by 27 inches high.
Photographs indicate that the ‘Shaker Cottage Bench/Coffee Table” is a wooden table with one lower shelf. This item measures 36 inches wide by 14 inches deep by 18 inches high.
Photographs indicate that the ‘Shaker Cottage Coat Hook with Storage” is a wall- mounted storage unit having three rectangular compartments configured side by side. The back of the unit extends below the compartments and ends in a curved lower edge; there are also four die-cast metal coat hooks mounted to the lower back portion of the unit. This item measures 36 inches wide by 9 inches deep by 14 inches high.
Photographs indicate that the ‘Shaker Cottage Storage Bench” is a wooden bench which features two enclosed storage areas with doors. In one of the photos the item is depicted in a room, over which the “Shaker Cottage Coat Hook with Storage” unit is wall mounted. Online descriptive literature states that the bench can be used in a mud room with the coat hook storage unit or simply as a bench under a window. This item measures 36 inches wide by 18 inches deep by 20 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 Online Oxford English Dictionary: the term “End Table” is defined as a table suitable for placing at the end of a couch or besides another piece of furniture, while the term “Nightstand” is defined as a small, low bedside table, typically having drawers.
Upon review of the photos and illustrative literature, the “Shaker Cottage End Table and 2 Shelf End Table” are predominately used next to an armchair or couch in the living room, as well as placed in a den or formal sitting room; as such the classification of these items falls to subheading 9403.60, HTSUS – the provision for other wooden furniture. Further, the “Shaker Cottage Bench/Coffee Table” falls within subheading 9403.60, HTSUS – the provision for other wooden furniture.
The ENs to Chapter 94, General, exclude small articles of cabinet-work and small furnishing goods of wood from being classified as furniture within chapter 94; as such the classification of the “Shaker Cottage Coat Hook with Storage” falls to subheading 4420.90, HTSUS – the provision in pertinent part for wooden articles of furniture not falling within chapter 94.
Review of the “Shaker Cottage Storage Bench” indicates furniture commonly found within a bedroom setting for the storage of clothes, household articles and personal effects, as well as for the placement of belongings on top of the item – see New York Ruling N087197 dated December 11, 2009; as such classification of this item falls to subheading 9403.50, HTSUS – the provision for wooden furniture of a kind used in the bedroom
The applicable subheading for the end tables and bench/coffee table, will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other; Other.” The rate of duty will be free. The rate of duty will be free.
The applicable subheading for the coat hook with storage unit, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides in pertinent part for “wooden articles of furniture not falling within chapter 94: Other; Other.” The rate of duty will be 3.2% ad valorem.
The applicable subheading for the storage bench, 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.” 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