CLA-2-94:OT:RR:NC:N4:433
Joseph Stinson
Omni Global Sourcing Solutions, Inc.
4050 S. 26th Street, Suite 200
Philadelphia, PA 19112
RE: The tariff classification of trunks from China.
Dear Mr. Stinson:
In your letter dated January 15, 2016, on behalf of Rite Aid, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Illustrative literature was provide for each trunk. Contained within the illustrative literature for each trunk, is a partial material breakdown by composition.
Rite Aid, item number 9027425, is described as the “Upholstered Trunk LG.” The trunk consists of Medium-density Fibreboard (MDF) completely covered over in non-woven polyester fabric (micro fabric), and has decorative accenting studs. This large trunk measures 317/8 inches by 15¾ inches by 191/8 inches.
Rite Aid, item number 9027426, is described as the “Upholstered Trunk MED.” The trunk consists of Medium-density Fibreboard (MDF) completely covered over in non-woven polyester fabric (micro fabric), and has decorative accenting studs. This medium trunk measures 291/8 inches by 133/8 inches by 153/8 inches.
Rite Aid, item number 9027427, is described as the “Upholstered Trunk SM.” The trunk consists of Medium-density Fibreboard (MDF) completely covered over in non-woven polyester fabric (micro fabric), and has decorative accenting studs. This small trunk measures 133/8 inches by 11 inches by 13 inches.
The large, medium and small trunks are composed of different components (predominately: MDF-engineered wood and textile fabric) and are considered composite goods for tariff purposes. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), 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.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
We note that you propose subheading 9403.60.8081 (Other wooden furniture) as the proper classification for the large, medium and small trunks based upon the underlying structure of the trunks. In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the items referenced above.
In regards to the trunks, we find that the polyester micro fabric imparts the essential character to the goods, in that the fabric completely covers the wooden underlying structure of the trunks, and that the general appearance of the merchandise concerned, visually, is one of fabric trunks accented with decorative studs. Accordingly, the large, medium and small trunks are classifiable as “Furniture of other materials” under subheading 9403.89, HTSUS.
The applicable subheading for the large, medium and small trunks will be 9403.89.6015, 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 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division