CLA-2-94:OT:RR:NC:N4:433
Michael Skidmore
Compliance Manager
Dynasty CHB, Inc.
365 Chelsea Street
East Boston, MA 02128
RE: The tariff classification of dressers with mirrors having battens, and mirrors imported without dressers from Vietnam.
Dear Mr. Skidmore:
In your letter dated December 20, 2011, on behalf of Bob’s Discount Furniture, you requested a tariff classification ruling. Illustrative photos and sales literature were provided.
Illustrative literature has been provided depicting four different styles of wooden dressers with their attached mirrors. The styles are: (1) the Tribeca Espresso, (2) the Louie, (3) the Classique, and (4) the Camden. All of the mirrors are framed in similar surrounds to their wooden dressers. All of the mirrors have wood battens that are permanently attached to the mirrors, in some cases by bolts and in other cases with brackets; these mirrors with battens are designed to be affixed to dressers. At the time of importation the mirrors with battens and dressers are packed in separate boxes. The mirrors with battens are separately packed from the dressers to avoid breakage. Generally, the mirrors with battens and dressers are imported together. However, on occasion additional mirrors with battens may be imported separately as repair parts. Sales literature indicates that (1) the Tribeca Espresso is available in five, seven, eight, nine or ten piece sets or purchased as individual pieces, but in no case is the mirror sold separately from that of the dresser; (2) the Louie is only available in an eight piece set or purchased as individual pieces, but in no case is the mirror sold separately from that of the dresser; (3) the Classique is available in eight or nine piece sets or purchased as individual pieces, but in no case is the mirror sold separately from that of the dresser; and (4) the Camden is only available in an eight piece set or purchased as individual pieces, but in no case is the mirror sold separately from that of the dresser.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.
Under GRI 2 (a), “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, 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.” GRI 2 (a) does not apply when unassembled components of goods are imported separately. When component parts are imported as separate items, the goods are classified separately, whereas if component goods of unassembled articles are imported together, even in separate boxes, the items are aggregated to determine appropriate classification – see Headquarters ruling HQ H079175 dated April 8, 2010. By application of GRI 2 (a), dressers with mirrors having battens, boxed separately, when imported together in corresponding quantities, are classified in heading 9403, HTSUS. Glass mirrors with battens imported separately from their dressers are classified as mirrors in heading 7009, HTSUS.
The applicable subheading for the dressers with mirrors having battens, boxed separately, when imported together in corresponding quantities, 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.
The applicable subheading for the framed glass mirrors with battens, when imported separately from the dressers, will be 7009.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glass mirrors, whether or not framed, including rear-view mirrors: Other: Framed: Over 929 cm² in reflecting area.” The rate of duty will be 6.5% ad valorem.
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,
Thomas J. Russo
Director
National Commodity Specialist Division