CLA-2-94:OT:RR:NC:N4:433
Aaron Bier
Import Manager
Brauner International Corp.
66 York Street, Suite 100
Jersey City, NJ 07302
RE: The tariff classification of a window shelf from China.
Dear Mr. Bier:
In your letter dated November 2, 2015, on behalf of Simply Agora, you requested a tariff classification ruling. The sample submitted, will be returned to you.
The merchandise concerned is the Simply Agora, “WindoShelftm.” The WindoShelftm is made of plastic, designed to sit on a single or double-hung window, and is for indoor placement. The WindoShelftm serves a multitude of purposes, from growing small plants to growing herb plants and vegetables to providing extra space for keys, wallets, cell phones, coins and other personal effects. This item allows both homeowners and apartment dwellers to create additional storage space, often within tight confines.
A reading of the Legal Note 2, and 2 (a) and 2 (b) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), provides: at 2, that the articles (other than parts) referred to in the headings of 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground; at 2 (a) and 2 (b), the following are, however, to be classified in the above headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other --- 2 (a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture, and 2 (b) Seats and beds.
It is the opinion of this office that the merchandise concerned, although not a single shelf presented with supports for fixing to the wall, falls within the meaning of other shelved furniture, which is simply mounted atop of a single or double-hung window. We find that the merchandise concerned is akin to a single shelf presented with supports, but rather than being mounting to a wall is affixed to a window. With case in point, the WindoShelftm is classifiable within the furniture provisions of heading 9403, HTSUS.
The applicable subheading for the WindoShelftm, if made of reinforced or laminated plastics, will be 9403.70.4015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastic: Of reinforced or laminated plastics: Other household.” The rate of duty will be free.
The applicable subheading for the WindoShelftm, if not made of reinforced or laminated plastics, will be 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other; Other household.” 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division