CLA-2-44:OT:RR:NC:1:130
Ms. Cheryl Schwichtenberg
Hearth and Home Technologies, LLC
7571 – 215th Street West
Lakeville, MN 55044
RE: The tariff classification of fireplace mantels from China
Dear Ms. Schwichtenberg:
In your letter, dated March 12, 2020, you requested a binding tariff classification ruling. The ruling was requested for fireplace mantels. Product information was submitted for our review.
The ruling request concerns multiple models of fireplace mantels that are constructed of medium density fiberboard (MDF). The mantels are designed to be assembled and mounted to the wall as a fireplace surround. The imported products will be installed by a homebuilder or installer and are primed and ready to be painted or finished to match the room décor.
You suggest that the various mantels are classifiable in subheading 9403.60.8081, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Other.” We disagree. The term “furniture,” “embraces articles of utility which are designed for the use, convenience, and comfort of the dweller in a house,” as distinguished from articles that are “subsidiary adjuncts and appendages designed for the ornamentation of a dwelling or business place, or which are of comparatively minor importance so far as use, comfort, and convenience are concerned.” The subject mantels and surrounds are not furniture, and, as such, classification in Chapter 94 - specifically subheading 9403.60.8081, HTSUS - is precluded.
The mantels are, in fact, “subsidiary adjuncts (or) appendages designed for the ornamentation of a dwelling”; they are merely a decorative trim for a built-in fireplace. Heading 4418 provides for Builders’ joinery and carpentry of wood. The Explanatory Notes to the Hamonized System (ENs) state that goods of heading 4418 are “used in the construction of any kind of building”, and are “in the form of assembled goods or as recognisable unassembled pieces (e.g., prepared with tenons, mortises, dovetails or other similar joints for assembly), whether or not with their metal fittings…” Furthermore, the ENs explain that “(t)he term “joinery” applies more particularly to builders’ fittings (such as doors, windows, shutters, stairs, door or window frames).” The instant mantels meet the terms of both notes, as they are recognizable, unassembled builders’ fittings akin to door or window frames, and which are imported with their metal fittings.
As you note, there are existing rulings in the Customs Rulings Online Search System (CROSS) that classify mantels in both headings 9403 and 4418. However, a closer review of those rulings reveals that the products classified in each heading are distinct from one another. New York Rulings N276702 and N257086, as well as Headquarters Ruling H129856, classify free-standing mantels in Chapter 94. New York Ruling N106555 classifies a home theater console that is to be fitted with an electric fireplace in Chapter 94. The instant mantels, however, are akin to those in New York Rulings G81559 and N086784. These rulings classify mantels that are mounted in place to a wall in heading 4418. New York Ruling G81559 specifically notes that
“Wood fireplace surround units meet the description of builders’ joinery in heading 4418, HTSUS. They are builders’ fittings used in the finish and trim of a house and are similar to door or window frames as noted in the EN for heading 4418.”
Furthermore, New York Ruling N086784 determined that a fireplace mantel that is mounted to the wall to surround an existing fireplace is classifiable in heading 4418. The instant mantels are not freestanding; they are mounted to a wall and frame a built-in fireplace. While you suggest that they are “easily removed and replaced, like furniture”, we disagree with the premise; the mantels are installed by a homebuilder and, as most homes do not have more than one existing fireplace, we find it unlikely that such an article would be uninstalled and reinstalled multiple times.
The applicable subheading for the MDF fireplace mantels will be 4418.99.9095, HTSUS, which provides for Builders’ joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other. The rate of duty will be 3.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4418.99.9095, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4418.99.9095, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division