CLA-2-94:OT:RR:NC:N4:433
Steven Otu
Founder
South Ship LLC
220 East Flamingo Rd, Unit 221
Las Vegas, NV 89169
RE: The tariff classification of a room partition from China.
Dear Mr. Otu:
In your letter dated July 29, 2016, you requested a tariff classification ruling. Illustrative literature was provided.
The merchandise concerned is a portable room partition, also known as a room divider. The floor standing, room divider largely consists of paper rope (woven paper fabric) attached to a cottonwood frame. The room divider, as depicted has four panels, linked together by means of metal hinges, and is foldable and portable when not in use. This item is used to divide a room for purposes of creating more efficient space, as well as for providing privacy, and is decorative too.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods 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 GRIs 2 through 6 may then be applied in order.
From a reading of United States Customs Court, First Division, C.D. 4213, 326 F. Supp. 1397 dated May 6, 1971, Kobata v. United States, reference is made to an earlier court case Naumes Forwarding Service v. United States, 55 Cust. Ct. 132, C.D. 2562 (1965), in which the Court in Naumes derived the common meaning of “screens” from reliable sources, and held that screens are (1) articles of furniture, (2) used to conceal or protect from observation, draught, or the heat of fire, or for partition. It was found in Kobata that the Court in Naumes “treated with thoroughness the common meaning of the term “screens” and that decision consequently established a guide or stand by which it may be determined whether a particular article is or is not a screen.”
With acceptable definition as established by a court of law, this office has no dispute that portable room partitions {room dividers} are a type of screen. Nevertheless, both Section XI “Textile and Textile Articles” and Chapter 44 “Wood and Articles of Wood ….,” Legal Note 1 (s) and Legal Note 1 (o), respectively, exclude articles of Chapter 94, HTSUS, specifically that of “furniture” from their provisions. Under GRI 1, HTSUS, the merchandise concerned falls to articles of furniture classifiable in heading 9403, HTSUS.
GRI 6, HTSUS, is implicated at the subheading level, because the room divider is composed of different components (i.e., wood and textile) and is considered a composite good. The ENs to the HTSUS, at GRI, Rule 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.
It is our opinion that the textile paper rope imparts the essential character to the good, because the rope panels allow for the division of the room, the privacy for those behind the panels and the decorative appeal for those facing the panels.
The applicable subheading for the portable room partition, also known as a room divider, 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division