CLA-2-94:OT:RR:NC:N4:433
Kunj B. Kalra
Goldstar Global Logistic LLC
99 W. Hawthorne Avenue
Suite 302
Valley Stream, NY 11580
RE: The tariff classification of a wardrobe from China.
Dear Mr. Kalra:
In your letter dated February 12, 2018, on behalf of Hemisphere Trading of NY, LLC, you requested a tariff classification ruling. Description and illustrative literature were provided.
The merchandise concerned is described as a “wardrobe.” The item is constructed of medium density fiberboard (MDF), and includes a metal clothes rail electroplated in a brass color and a shelf above the rail. The merchandise concerned is to be imported in knock-down (ready-to-assemble) condition.
The Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), General, state, in relevant part, with regard to the meaning of furniture, at (A): [For the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category].
Under GRI 2 (a) of the HTSUS, “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” By application of GRI 2 (a), the merchandise concerned when packaged in unassembled condition has the essential character of a “wardrobe.”
You indicated that the wardrobe is designed for hotel rooms. Internet research indicates that this type of wardrobe unit can be used in hotels, private dwellings, offices, shops, retail stores, etc. Accordingly, the merchandise concerned is classifiable in subheading 9403.60, HTSUS. We find no principle use for the merchandise concerned, in that the wardrobe can be placed in a variety of establishments.
The applicable subheading for the “wardrobe,” will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wood 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 https://hts.usitc.gov/current.
Wooden bedroom furniture from China is subject to Antidumping Duties (AD) under the Department of Commerce case number A-570-890. Written decisions regarding the scope of AD/CVD orders 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 (CBP).
You can contact the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce at http://trade.gov/enforcement/ (click on “Contact Us”). For your 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division