CLA-2-94:OT:RR:NC:N4:463
Kok Choung Steve Kong
LEIC USA Corp.
1315 N. Blue Gum Street
Anaheim, CA 92806
RE: The tariff classification of shelf boards, shelves, and shelf brackets from China
Dear Mr. Kong:
This ruling is being issued in response to your letter dated September 1, 2024, requesting a tariff classification determination on shelf boards, shelves with brackets, floating shelves, and shelf brackets. In lieu of samples, pictures and product descriptions were provided.
Article 1 is identified as “Shelf Boards” with factory item numbers WL-001xx, WL-002xx and WL-003xx (where “xx” represents two numbers) to differentiate the various dimensions and exteriors. They are finished rectangular shelves made from a medium density fiberboard (MDF) substrate with melamine faces, cut to various dimensions ranging from 8" x 24" to 12" x 72", and are edge-banded and individually packaged for retail use as shelves. They are 0.6" thick and come in white, black, and wood grain finishes. You state that the product is primarily used for wall-mounted shelving applications and note that no mounting hardware is included.
Article 2 is identified as “Shelf Brackets Round Corners” with factory item numbers ZJ001xy (where “x” is a letter and “y” represents a number) to differentiate the various dimensions and colors. Each article is a 2-pack set of heavy-duty L-shaped shelf mounting brackets made of cold-rolled steel with 4 predrilled holes—two on each arm of the bracket. They have a black or white powder-coated finish and are designed to affix a shelf with dimensions from 8" x 24" to 12" x 72" to a wall. Each set of mounting brackets comes with 8 screws and 4 plastic drywall anchors.
Article 3 is identified as “Shelf Board Kits, White,” with factory item number WL-10101-ZJ0035A and WL-10103-ZJ0035A, to differentiate the two sizes. The shelf is similar to those in article 1, above, and the brackets and mounting hardware are similar to those in article 2, above. The first and smaller of the Shelf Board Kits, White measures 24"L x 8"W and comes with two brackets, and the second and larger of the Shelf Board Kits measures 36"L x 10"W and comes with three brackets.
Article 4 is identified as “Floating Shelf with Hidden Brackets,” with factory item numbers WL-1040x and WL-1041x (where x represents a number) to differentiate the various dimensions. The floating shelf consists of a hollow 2"-thick melamine-faced and edge-banded MDF board with one hidden metal bracket with two arms that mount perpendicularly to the wall. The rectangular shelves with a tan walnut-grain measure from 8" x 24" to 10" x 42". Each shelf is packaged with one bracket 12 screws and 6 plastic drywall anchors.
The brand name for the for the four items listed above is “nexHome,” and they are made in China.
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.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, for the purposes of this Chapter, that the term “furniture” means: (A): 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.
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 item 2 and item 3 are within the list of exemplars of Legal Note 2(a), these products may be classified in heading 9403, HTSUS—the provision for other furniture.
The applicable subheading for article 1, “Shelf Boards,” with factory item numbers WL-001xx, WL-002xx and WL-003xx will be subheading 4421.99.9880, HTSUS, which provides for “Other articles of wood: Other: Other: Other: Other: Other.” The column one, general rate of duty will be 3.3 percent ad valorem.
The applicable subheading for article 2, “Shelf Brackets Round Corners,” with factory item numbers ZJ001xy, will be subheading 8302.50.0000, HTSUS, which provides for “Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; …: Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.” The rate of duty will be free.
The applicable subheading for Article 3, “Shelf Board Kits, White,” with factory item numbers WL-10101-ZJ0035A and WL-10103-ZJ0035A 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.
The applicable subheading for article 4, “Floating Shelf with Hidden Brackets,” with factory item numbers WL-1040x and WL-1041x 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 4421.99.9880, 8302.50.0000, and 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 4421.99.9880, 8302.50.0000, and 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, 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