CLA-2-94:OT:RR:NC:N4:433
Todd Brand
Import/Export Manager
Liberty Diversified International, Inc.
5600 North Highway 169
New Hope, MN 55428
RE: The tariff classification of floor standing dry-erase whiteboards from China.
Dear Mr. Brand:
In your letter dated June 9, 2011, on behalf of Safco Products Company, you requested a tariff classification ruling. Descriptive and illustrative literature was furnished.
Descriptive and illustrative literature was submitted for the Model 4117BL Write Way Rectangle Message Board; Model 4118BL Write Way Octagon Message Board; and Model 4173BL Write Way Directional Sign. Each of the three items are made up of a (round) base, (pole-like) tube and frame composed of non-reinforced and non-laminated plastic, all of which have an affixed magnetic dry-erase whiteboard composed of porcelain on steel. These items are imported unassembled and once assembled are designed to stand on the floor.
Model 4118BL is described as a “Direct `em the Write Way,” attention-getting, freestanding, duel-sided, octagonal whiteboard or message board used as a practical addition to any front office, reception area or entryway where directions need to be displayed. Model 4173BL is described as a “Direct `em the Write Way,” freestanding, dual-sided, dry-erase whiteboard that can be positioned to point people in the right direction by simply writing your message on the arrow-shaped surface, and positioning the sign up, down, left or right. No further details were provided on the Model 4117BL, Rectangle Message Board.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs), constitute the official interpretation at the international level to the Harmonized Tariff Schedule (HTS). While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Chapter 94, of the Harmonized Tariff Schedule of the United States (HTSUS), provides for furniture, among other articles. Note 2 to Chapter 94 of the HTSUS, states in relevant part that the articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. The General, ENs to Chapter 94 state, in part, with regard to the meaning of furniture, at (A): For the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals….. Further, the ENs to heading 9403 under the category of [schools] lists easels (for blackboards, etc.) as falling under the list of exemplars for other furniture classifiable under heading 9403, HTSUS.
The words “easel” and “stand” are not defined in the text of Chapter 94 and the heading of 9403, HTSUS, nor the Explanatory Notes (ENs) to the HTSUS. When words 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). A search of relevant sources indicates that an easel is a frame for supporting something, while a stand is a frame on or in which something may be placed for support. In comparing the floor standing boards and sign that incorporate a whiteboard to easels that support a blackboard or whiteboard, we are of the opinion that the subject merchandise, regardless of singular or multiple legs, are free-standing frameworks akin to multiple legged easels with dry-erase boards.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 of the HTSUS provides that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Further, when goods cannot be classified according to the principle of GRI 1, then GRI 2 (a) provides that “any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” Accordingly, the unassembled boards and sign, having the essential character of the complete or finished dry-erase whiteboard easels are classified in accordance with GRI 2 (a) under 9403, HTSUS – the provision for other furniture.
Under the General Rules of Interpretation (GRIs) to the HTSUS, specifically at GRI 3 (b), the dry erase whiteboard easels are composed of different components (plastic, porcelain and steel) and are therefore considered composite goods. By application of GRI 6, in conjunction with GRI 3, when goods are prima facie classifiable under two or more (sub)headings, classification shall be determined as follows: 3 (b) mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
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 regards to the dry-erase whiteboard easels, we find that the porcelain surface imparts the essential character to the good, in that the porcelain allows for the writing of messages, the posting of activities, and the general directing of the location of such occurrences.
The applicable subheading for the dry-erase whiteboard easel, with a porcelain writing surface, will be 9403.89.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: 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/.
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