CLA-2-94:OT:RR:NC:N4:433
Scott Leonard
Import Compliance Manager
Home Shopping Network
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of wooden furniture from China.
Dear Mr. Leonard:
In your letter dated March 10, 2015, you requested a tariff classification ruling. Descriptive literature and illustrative literature were provided. None of the five furniture pieces identified below are either described or illustrated for placement within a bedroom-grouping.
Item number 55-0388 is described as the Frontgate®, “Sheffield Closet Island.” The floor standing closet island is composed mainly of wood (poplar and plywood), and has two doors on the side of the island that can be opened to expose multiple shelves. From the photo it is unclear whether the two doors are located on only one side of the closet island or on both sides of the closet island. The closet island also has three drawers on its front-side. The color of the closet island is white. The Frontgate logo will be stamped on the closet island. The dimensions for the closet island are 715/16- inches in width by 34-inches in depth by 36-inches in height. Glass is placed upon the top of the item to prevent scratching of the wood and to add to the visual appeal of the item. This closet island coordinates with the “Sheffield Shoe Rack,” but it will not be sold or offered as a set. It is stated that this closet island will be marketed for use in a closet setting to organize and store clothing, shoes, and/or accessories. Based on the physical description for the closet island, this item would appear to be used within a walk-in closet, often of which is found within a bedroom setting.
Item number 131202 is described as the Frontgate®, “Sheffield Shoe Rack.” The floor standing shoe rack is made of 100% poplar wood and has one shelf. The color of the shoe rack is white. The Frontgate logo will be stamped on the shoe rack. The shoe rack coordinates with the “Sheffield Closet Island,” but will not be sold or offered as a set. It is stated that this shoe rack will be marketed for use in a closet setting to store and organize footwear. Although not sold or offered as a set, the shoe rack coordinates with the closet island and therefore there is a strong inclination to use them together within the same room of one’s house, lending-itself to the bedroom.
Item number 141825 is described as the Frontgate®, “Wakefield Full Height Cabinet.” The floor standing cabinet is made of 100% mahogany wood. The upper portion of the cabinet opens to reveal three shelves, while the bottom portion of the cabinet offers four drawers. There is no branding on the cabinet. The dimensions for the cabinet are 26-inches in width by 16¾-inches in depth by 72-inches in height. This cabinet is not offered as part of a set, nor does it coordinate with any other pieces offered by Frontgate. It is stated that this cabinet will be marketed for use in a bathroom setting to store towels, linen and toiletries.
Item number 143851 is described the Grandin Road®, “Zara Chest.” The floor standing chest is made of 100% wood (solid and Medium-density Fibreboard), and has three drawers. There is no branding on the cabinet. The dimensions for the chest are 29-inches in width by 17-inches in depth by 30-inches in height. This chest is not offered as part of a set, nor does it coordinate with any other pieces offered by Grandin Road. It is stated that this chest will be marketed for use in any area of the home, and will store linens, home goods, games, etc.
Item number 141097 is described as the Grandin Road®, “Harlow Five Drawer Chest.” The floor standing chest is made of 100% wood (birch and poplar), and has five drawers. The dimensions for the chest are 25-inches in width by 16-inches in depth by 40-inches in height. There is no mention of branding for the chest. This chest is not offered as part of a set, nor does it coordinate with any other pieces offered by Grandin Road. It is stated that this chest will be marketed for use anywhere in the home with suggestions for placement in the entryway or hallway, and will store home goods or miscellaneous items.
The applicable subheading for the Sheffield Closet Island and Sheffield Shoe Rack 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 Wakefield Full Height Cabinet, Zara Chest and Harlow Five Drawer Chest will be 9403.60.8081, 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.
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/.
Wooden bedroom furniture from China is subject to Antidumping Duties (AD) under the Department of Commerce case number A-570-890. All of the merchandise in question may be subject to antidumping duties as the written description of the goods within the AD Order is dispositive over that of the assigned HTSUS classification number.
Written decisions regarding the scope of AD Orders and Countervailing Duties (CVD) are issued by the Enforcement and Compliance office in the International Trade Administration of 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://trade.gov/enforcement/ (click on “Contact Us”). For 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” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division