CLA-2-44:OT:RR:NC:N4:434
Ms. Alison Obert
Colony Brands, Inc.
1112 7th Avenue
Monroe, WI 53566
RE: The tariff classification of mirrored jewelry cabinets from China
Dear Ms. Obert:
In your letter dated June 21, 2019, you requested a tariff classification ruling. Product descriptions and photos were provided for our review.
Item number NNK-JSW-20951, the “Mini Cheval Storage Mirror,” is a jewelry storage cabinet designed to stand on a tabletop. It incorporates a rectangular-shaped wooden (medium density fiberboard (MDF)) cabinet, measuring approximately 23.5 inches in height by 16 inches in length by 9.5 inches in depth. A glass mirror is affixed to the front. The cabinet has a stand constructed of two outward-facing, wooden “A-frame” legs. The cabinet connects to the stand by pivoting joints at the uppermost points of the A-shaped legs. The cabinet and mirror can be tilted to use the mirror at various angles. The cabinet is hinged on its left side and opens to reveal a jewelry storage space. The interior is textile-lined and contains six metal hooks to hang necklaces. Also included are a felt pouch, 24 slots for earrings, and 32 slots for rings. You state in your letter that the unit is composed of 86% MDF, 10% glass, and very small percentages of velvet, foam and iron.
Item NNK-JSW-20948, the “Over the Door Storage Mirror” is a jewelry storage unit constructed primarily of MDF and designed to be hung over a door via the provided hooks. The storage unit measures approximately 47.25 inches in height by 15.5 inches wide by 3.75 inches deep. The entire front is affixed with a mirrored panel. The cabinet is hinged on its left side and opens to reveal jewelry storage space. The textile-lined interior includes 50 hooks, 117 foam ring slots, two wooden bracelet bars, 78 earring slots, and two felt storage pouches. No shelves are present. You state that the MDF makes up 76% of the material breakdown, the glass mirror 20%, and the remaining wood, iron, plastic, foam and felt each making up small percentages.
You propose classification of both items in heading 4420, Harmonized Tariff Schedule of the United States (HTSUS). We agree. However, you further maintain that the proper ten-digit breakout is 4420.90.6500, HTSUS, as lined jewelry boxes. At this level, we disagree. Both storage units lack the characteristics of traditional jewelry boxes. They are more appropriately considered “wooden articles of furniture not falling within chapter 94” later in heading 4420.
The applicable subheading for the “Mini Cheval Mirror” and “Over the Door Storage Mirror” will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2 percent ad valorem.
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.
Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03.
Products of China classified under subheading 4420.90.8000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4420.90.8000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division