CLA-2-94:OT:RR:NC:N4:463
Dustin Thigpen
Michaels Stores Procurement Company, Inc.
3939 W. John Carpenter Freeway
Irving, TX 75063
RE: The classification of a small wooden shelf with pegs from China
Dear Mr. Thigpen:
This ruling is being issued in response to your letter dated June 28, 2024, requesting a tariff classification determination. In lieu of samples, a picture and product description were provided.
The subject article is identified as the Pinewood Peg Shelf, SKU # 10758750, and is a single wall-mounted wooden shelf atop five wooden pegs affixed to the mounting board. The article measures 15.4" (L) x 3.4" (W) x 3.4" (H) and is made in China. See image below:
Pinewood Peg Shelf, SKU # 10758750
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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. If the goods cannot be classified solely based on 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.
You propose classification in subheading 4420.90.8000, HTSUS, which provides for “wooden articles of furniture not falling within chapter 94.” We disagree. The pinewood shelf with wood pegs, by virtue of the shelf component, is more specifically provided for in chapter 94, HTSUS. Both the heading 4420 language and Chapter 44 Note 1(o) exclude articles of chapter 94.
A reading of the Legal Note 2 and 2(a) 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. However, at 2(a), it provides that the following items are to be classified in the above headings even if they are designed to be hung or to be fixed to the wall—2(a) “Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall)….” Since the Pinewood Peg Shelf is within the list of exemplars of Legal Note 2(a), the product may be classified in heading 9403, HTSUS—the provision for other furniture.
In accordance with the above, CBP has a history of classifying single shelves and single shelves with pegs or hooks as furniture in heading 9403. (See NYRLs N322872, N275781, N222188, and B87089.) The applicable classification for the subject Pinewood Peg Shelf, SKU # 10758750, will be subheading 9403.60.8081, HTSUS, which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Other.” The general 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, 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 9403.60.8081, 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.
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 internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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