CLA-2-94:OT:RR:NC:N4:433
Amy Miller
Flexsteel Industries Inc.
385 Bell Street
Dubuque, IA 52001
RE: The tariff classification of a Closet Wall Unit and Drawer Units from China.
Dear MS. Miller:
In your letter dated August 8, 2018, you requested a tariff classification ruling. Description and photographs were provided.
Item 1 you identify as the “Naples Closet Wall Unit.” The item consists of three pieces (1) a closet wall drawer unit, (2) a closet wall hanging unit and (3) a closet wall shelving unit. The three pieces are predominately made of wood. The closet wall drawer unit has four shelves above the three drawers; the closet wall hanging unit has two metal rods, each rod separated by the middle shelf; and the closet wall shelving unit has eight shelves. All three pieces are floor standing, and are either sold as a three piece unit or as individual pieces. You further indicate that the purpose of this item is for storage and organization, and can be used in a closet, hallway, recessed wall, or other areas of the home.
Item 2 you identify as the “Naples Storage Island.” The Naples Storage Island is available in two configurations (1) a five drawer unit and (2) a four shelf unit. The two units are made of wood, with the drawer unit having two metal knobs on each drawer. The two units are floor standing. You further indicate that this item can be used in a closet, hallway, study, or other areas of the home.
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.
A reading of the Legal Note 2, and 2 (a) and 2 (b) to Chapter 94 of the 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.
When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The General Explanatory Notes (ENs) to Chapter 94 of the HTSUS state 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.]
(B) The following: (i) Cupboards, bookcases, other shelved furniture and unit furniture designed to be hung, to be fixed to the wall or to stand one on the other or side by side, for holding various objects or articles (books, crockery, kitchen utensils, glassware, linen, medicaments, toilet articles, radio or television receivers, ornaments, etc.) and separately presented elements of unit furniture; and (ii) Seats or beds designed to be hung or to be fixed to the wall.
The term “unit furniture” is not defined in the text of Chapter 94 or its heading 9403 of the HTSUS, nor the ENs to the HTSUS. When terms are not defined, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
In Storewall, LLC versus the United States, Slip Op. 09-146, Court No.05-00462 dated December 18, 2009, the United States Court of International Trade (CIT), using relevant sources derived the following meaning for the term unit furniture: An item (a) fitted with other pieces to form a larger system or which is itself composed of smaller complementary items, (b) designed to be hung, or fixed to the wall, or stand one on the other or side by side, (c) assembled together in various ways to suit the consumer’s individual needs to hold various objects or articles, and (d) excludes other wall fixtures such as coat, hat and similar racks, key racks, clothes brush hangers, and newspaper racks. Further, The United States Court of Appeals for the Federal Circuit (CAFC), in Storewall, LLC versus the United State, 2010-1193, not only upheld the meaning of unit furniture as defined by the CIT, but also added that unit furniture may be assembled together in various ways to suit the consumer’s individual needs to hold various objects and articles, and it was this versatility and adaptability that was the essence of unit furniture.
It is our position that the “Naples Closet Wall Unit” falls within the meaning of “furniture” as defined by the General ENs at “(A)” to Chapter 94 of the HTSUS, and moreover these three units also fall within the derived meaning of “unit furniture” as defined by the CIT and the CAFC – see General ENs at “(B) (i)” – although not designed to be hung or to be fixed to the wall, these units are designed to be placed side-by-side. We further note that when the three piece unit is sold individually, they are considered separately presented elements of unit furniture. After careful viewing of the photographs and various online websites for the merchandise concerned, we find that the “Naples Closet Wall Unit,” whether sold as a three piece unit or as individual units, is more often than not used in a bedroom or bedroom closet. Accordingly, when sold as a three piece unit or as individual units the merchandise concerned is classifiable in subheading 9403.50.9080, HTSUS.
We further find that the “Naples Storage Island” in either configuration falls within the meaning of “furniture” as defined by the General ENs at “(A)” to Chapter 94 of the HTSUS. After careful viewing of the photographs and various online websites for the merchandise concerned, we find that the “Naples Storage Island,” is more often than not used in a bedroom or bedroom closet, and moreover is depicted in photographs as being coordinated together with the “Naples Closet Wall Unit.” Accordingly, the merchandise concerned is classifiable in subheading 9403.50.9080, HTSUS.
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 the World Wide Web at https://hts.usitc.gov/current.
The “Naples Closet Wall Unit” and “Naples Storage Island” may be subject to Antidumping Duties (AD) under the Department of Commerce case number A-570-890, the investigation for wooden bedroom furniture from China. See Message Number 5033207 dated February 2, 2005, “Notice of Amended Final Determination and Antidumping Order in the Antidumping Duty Investigation of Wooden Bedroom Furniture from China.” Written decisions regarding the scope of AD and Countervailing Duties (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