CLA-2-94:OT:RR:NC:N4:433
Tracy McCrorey
Brokerage Manager
Kuehne + Nagel, Inc.
3125-I Horseshoe Lane
Charlotte, NC 28208
RE: The tariff classification of kitchen cabinet furnishings from Germany.
Dear Ms. McCrorey:
In your letter dated November 1, 2010, on behalf of Kessebohmer USA Inc., you requested a tariff classification ruling. Häfele is stated to be the U.S. distributor for Kessebohmer. As requested, your samples will be returned to you.
Kessebohmer markets these five items and similar type items as special solutions for furniture fitting systems. Häfele, in an article posted by homeideas.com, states: kitchen fittings by Kessebohmer are a new dimension in kitchen design and functionality.
At issue are five items that have been identified as: (1) Double Pullout Waste Bin, (2) Twister, (3) Base Pull Out, (4) Tandem Gourmet Pantry, and (5) LeMans. These items are sold to distributors, who sell to kitchen cabinet dealers, and not to individual customers.
Descriptive and illustrative literature indicates that the double pullout waste bin can be installed into framed and frameless cabinets, with overlay or inset doors. The item is constructed of metal. A mounting template is provided for the item. Photos portray the item as having bottom and top rails, brackets and a frame onto which two waste bins are placed. The bottom rail is mounted to the cabinet onto which the framed pullout waste bin unit is attached thereby allowing the top rail to move forward as the bracketed door is opened, thus exposing the two waste bins. This item can carry up to 90 pounds, registers high lateral stability, and accepts different size waste bins.
Descriptive and illustrative literature indicates that the Twister (similar to a Lazy Susan), which is installed into cabinets allows for rotating axis along two or more semi-circular shelves of one’s household items. The pole is constructed of metal, with the shelves made from chipboard surrounded by a metal frame. It is stated that the corners in the higher areas of the cabinet cannot be utilized any better, due to the fact that the axis is relocated from the middle to the edge of the storage areas; meaning that the axis pole is not attached to the center of the cabinet, but rather, located towards the back of the cabinet.
Descriptive and illustrative literature indicates that the Base Pull Out or Dispensa Base Pull Out can be installed into faceframe and frameless cabinets. The mounting frame is constructed of metal, with three shelves made from chipboard surrounded by a metal frame. The shelves come in a five inch size for faceframe cabinets, and a four/seven inch sizes for frameless cabinets. The middle track mounting assembly is hidden by the pull out shelving unit. This item is described as a versatile pull out cabinet for optimum space utilization.
Descriptive and illustrative literature indicates that the Tandem Gourmet Pantry or Tandem Gourmet/Chef’s Panty can be installed into framed and frameless cabinets. The mounting frame is constructed of metal, with four sets of four shelves (two sets per door) made from chipboard surrounded by a metal frame. The shelving units can be mounted to the right and the left inside of the cabinet, having twin doors, without a center partition within the cabinet. The door shelves are supported by the body of the cabinet and do not put strain on the doors. When the doors are opened, the rear shelves automatically move forward. This item is described as four cabinets behind two doors.
Descriptive and illustrative literature indicates that the LeMans (full swinging corner pull out) can be installed into framed and frameless cabinets, with overlay or inset doors. The mounting frame is constructed of metal, with two shelves made from chipboard surrounded by a metal frame. The shelves are curved and swing all the way out of the cabinet allowing for pots and pans to be optimally accessible. The shelves are stated to be elegantly curved like the legendary (Le Mans) race track. This item is described as the only corner solution to combine an extremely high degree of space utilization with the perfect view.
Neither the Harmonized Tariff Schedule of the United States (HTSUS), nor the Explanatory Notes (ENs) to the HTSUS, provide a definition of the term “fittings” or “mountings”. A tariff term that is not defined in the HTSUS or in the ENs is construed in accordance with its common and commercial meanings, which are presumed to be the same. 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).
Webster’s Third New International Dictionary (unabridged; 1961) defines “fitting” as follows: 1 a: something used in fitting up : accessory, adjunct, attachment . . . b. a small often standardized part (as a coupling, valve, gauge) entering into the construction of a boiler, steam, water or gas supply installation or other apparatus . . .
Webster’s Ninth New Collegiate Dictionary, pp. 775-776 (1990) defines “mounting” as a frame or support, such as, “an undercarriage or part on which a device (as a motor or artillery piece) rests in service,” or “an attachment for an accessory.” Thus, a mounting is generally a component that serves to join two other parts together.
EN 8302, provides in pertinent part: this heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. . . . This heading does not, however, extend to goods forming an essential part of the structure of an article, such as window frames or swivel devices for revolving chairs.
At EN 8302 (E), the heading covers: mountings, fittings and similar articles suitable for furniture. This group includes: (1) Protective studs (with one or more points) for legs of furniture, etc.; metal decorative fittings; shelf adjusters for book cases, etc.; fittings for cupboards; bedsteads, etc.; keyhole plates; (2) Corner braces, reinforcing plates, angles, etc.; (3) Catches (including ball spring catches), bolts, fasteners, latches, etc. (other than key-operated bolts of heading 83.01); (4) Hasps and staples for chests, etc.; and (5) Handles and knobs, including those for locks or latches.
After consideration, we find that the five items of kitchen cabinet furnishings are not described in heading 8302, HTSUS, based upon our belief that they are not within the common and commercial meaning of fittings or mountings or similar articles, as they do not simply attach one component to another component, nor serve as merely frames or supports for other items to rest or sit upon.
The next inquiry is to determine whether the five items are described in heading 9403, HTSUS, specifically at subheading 9403.90 – parts of furniture. We note that heading 9403 includes parts of furniture, but has no provision for accessories of furniture. Such accessories, if not having their own classification heading, are classifiable based upon their constituent materials.
In United States v. Pompeo, 43 CCPA 9 (1955), the issue was whether an imported supercharger was properly considered a part of an automobile. There the Court looked at the nature and function of the imported supercharger to determine if the item was part of an automobile. The Court found that because the imported supercharger was dedicated irrevocably for use upon automobiles that the supercharger was properly classified as a part of automobiles. In similar fashion, the Court in Bauerhin Technologies Limited Partnership, and John V. Carr & Sons Inc. v. The United States, 96-1275,-1276 (1997), found that canopies dedicated solely for use with child safety seats, nether designed or sold to be used independently, were properly considered parts under the HTSUS.
Upon review of the five items of kitchen cabinet furnishings, we find that four out of the five items, excluding the double pull out waste bin, are shelving systems used within cabinets. The pull out waste bin, accessible upon the opening of the cabinet door, allows for one/two trash receptacles to be housed out of sight within a cabinet. All five of these items for the most part are permanently installed, dedicated irrevocably, and solely used within a cabinet configuration. Accordingly, all five items are parts of furniture classifiable in subheading 9403.90, HTSUS.
Under the General Rules of Interpretation (GRIs), specifically at GRI 3 (b), HTSUS, the kitchen cabinet (shelving systems) are composed of different components [i.e., metal and wood] and are therefore considered composite goods. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the “whole product” is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The ENs to the HTSUS, at 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. In this case the visible metal frames, mounted inside of cabinets, which provide support for shelves, and allow for easy access either by a straight pull out of the door or rotating axis within the cabinet, imparts the essential character to each of the four shelving systems. Accordingly, the shelving systems are classifiable as parts of furniture made of metal. Further, the pull out waste bin unit composed solely of metal is classifiable as parts of furniture made of metal.
The applicable subheading for the five items (as referenced above) of kitchen cabinet furnishings, will be 9403.90.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Parts: Other: Other: Of metal: 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 Neil H Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division