CLA-2-94:OT:RR:NC:N4:433
Kelly Deeley
Production and Logistics Supervisor
Sugar Lulu LLC
PO Box 1313
50 Washington Street, Suite 201
Norwalk, CT 06854
RE: The tariff classification of a hanging armoire from China.
Dear Ms. Deeley:
In your letter dated May 14, 2015, you requested a tariff classification ruling. As requested, the sample received will be returned to you.
Style # 4027 is the Sugar LULUtm, “Sweet Stuff Jewelry Armoire.” The frame and shelves of the armoire are composed of wood, as well as the rods, posts and knobs which can hold jewelry and non-jewelry items. The hooks and eye-loops are made of base metal. The armoire has two small mesh doors framed in wood which open onto a shelf for additional storage of jewelry and non-jewelry items. All together the armoire is segmented into 10-cubbies, of which each cubby has a shelf portion. This item measures 15¼ x 1415/16 x 213/16, and is designed to be mounted to the wall. Marketing literature states that there is no better way to organize jewelry, accessories, hair stuff, sunglasses and more.
Legal Note 2 (a) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS) provides exceptions to furniture not designed for placing on the floor or ground. Legal Note 2 (a) provides in pertinent part that the following are, however, to be classified in headings 9401 to 9403 even if they are designed to be hung, to be fixed to the wall or to stand one on the other: cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture.
Observation of the armoire indicates that this item is a type of wall mounted cupboard or cabinet, largely without doors. The cupboard/cabinet is used for the placement of personal effects upon including items of personal adornment, and for the hanging of necklaces, bracelets, earrings, rings, watches, glasses, textile headbands, and more. Further, as the armoire is marketed and sold to girls for the placement of personal effects upon including items of personal adornment, as well as for the hanging of those items of personal effects and those items of personal adornment, we are of the opinion that the armoire will be placed within one’s bedroom.
The applicable subheading for the “Sweet Stuff Jewelry Armoire” 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.
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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division