CLA 2-94:OT:RR:NC:N4:463
Jimmy Nie
Primy Corporation Ltd.
220 Dexiang Road
Pinghsa, Zhuhai 519055
China
RE: Classification of a bathroom vanity made in China
Dear Mr. Nie:
This is in reply to your letter dated September 27, 2021, requesting a tariff classification ruling for a bathroom vanity. In lieu of samples, illustrative literature and product descriptions were provided.
As described in the provided literature, the subject merchandise, model no. USSV01, is a composite good consisting of a metal frame (usually stainless-steel square tube in gold or black) with wooden drawers and side boards. You stated that the metal frame and wooden drawers with side boards may be imported flat-packed together as one unit or separately, but that they are sold together. The vanity measures 23.6" (W) x 19.7" (D) x 34.7" (H). The following material breakdown was provided: stainless steel (58% value/50% weight), wood (32% value/40% weight), glass (5% value/5% weight), and cardboard paper (5% value/5% weight). You noted that the vanity provides a place for washing and to store items in a bathroom or powder room. It is made in China. See image below:
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 (together known as legal notes). If 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 are then applied in order.
Because the subject article is composed of different materials (stainless steel, wood, glass, and cardboard), it is considered a composite good for tariff purposes. The Explanatory Notes to the HTSUS, GRI 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. If the essential character cannot be determined under GRI 3(b), then, pursuant to GRI 3(c), the goods are to be classified in the heading that occurs last in numerical order among those that equally merit consideration.
The competing HTSUS subheadings are 9403.20 (other metal furniture) vs. 9403.60 (other wooden furniture). Per the data provided, the stainless-steel frame costs more than the wooden drawer with side boards. However, based on the articles’ visual appeal, we note that both the frame and the wooden components provide equal visual appeal to the article.
Based on the foregoing, this office finds that neither the metal frame nor the wooden drawers with side boards impart the essential character to the bathroom vanity. By application of GRI 3(c), when imported as one unit or separately in equal numbers in one shipment, the vanity will be classified in the HTSUS provision that occurs last in numerical order, in this case subheading 9403.60. Specifically, the applicable classification for the bathroom vanity, model no. USSV01, will be subheading 9403.60.8081, HTSUS, which provides for " Other furniture and parts thereof: Other wooden furniture: Other: Other.” The rate of duty will be free.
When the wooden vanity drawers with side boards are imported separately, by application of GRI 3(b), the applicable subheading will be 9403.90.7080, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Of wood: Other.” The rate of duty will be free.
When the metal vanity frames are imported separately, by application of GRI 3(b), the applicable subheading will be 9403.90.8041, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other: Of metal: Other.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9403.60.8081, 9403.90.7080, and 9403.90.8041, 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, i.e., 9903.88.03, in addition to subheading 9403.60.8081, 9403.90.7080 or 9403.90.8041, 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, including information on exclusions and their effective dates, 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.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). 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 them at https://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 https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division