CLA-2-94:OT:RR:NC:N4:463
Yun Wang
Ninghai Design Service Studio
No. 43-98 (Baiye), Gongshang Street
Ningbo 315601
China
RE: The tariff classification of two combination dresser/garment racks from China
Dear Mr. Wang:
This ruling is being issued in response to your letter dated December 26, 2024, requesting a tariff classification determination on two dressers with attached garment racks. In lieu of a sample, drawings and product descriptions were provided.
Item 1 is identified as a Dresser with Hanging Rack, SKU # B10023401001. Per the provided information, it is a combination dresser and clothes rack. The two components are of similar sizes and the complete article measures approximately 42" (H) x 12" (D) x 43" (W). The dresser has four large, stacked drawers with two smaller side-by-side, half-high, half-width, half-depth drawers on top. The four large drawers and two small drawers are held by and slide into a frame made of plastic-coated rectangular steel tube. The clothes rack extends from one side of the dresser, and the bottom drawer of the dresser is sufficiently high off the ground for shoes to fit underneath it. There is also a shoe rack at the base of the clothes rack and two hooks at the top of the clothes rack for hanging purses, belts or other clothing accessories. The dresser top and hanging rack shelf are made of particle board, as are the drawer fronts and bottoms. The drawer sides and back are made of heavy-duty cardboard covered in non-woven fabric. Atop the clothes rack is a power strip and an LED strip light with three 120V plugs and two USB-A plugs. The item has plastic drawer handles and rests on plastic feet. The wood components weigh approximately twice as much as the steel components, but their cost is nearly equal.
Item 2 is identified as a Dresser with Clothes Rack, SKU # B10023301001. Per the provided information, it is a low dresser with four stacked drawers and a taller attached clothes rack. The dresser measures approximately 31" (H) x 15" (W) x 12" (D) and the clothes rack measures approximately 46" (H) x 12" (W) x 12" (D). The four drawers are held by and slide into a frame made of plastic-coated rectangular steel tube and the clothes rack extends from one side of the dresser. There are two small shelves at the base of the clothes rack suitable for shoes or other items and two hooks near the top of the clothes rack for hanging purses, belts or other clothing accessories. The dresser top and upper clothes rack shelf are made of particle board, as are the drawer fronts and bottoms. The drawer sides and back are made of heavy-duty cardboard covered in non-woven fabric. The lower clothes rack shelf is made of wire. The unit has plastic drawer handles and rests on plastic feet. The steel components weigh nearly one third more and cost over three times more than the wood components.
Both articles are for household use and will be sold exclusively online. They will be shipped unassembled and 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. The subject garment racks meet the definition of furniture.
Since the articles are composed of different materials (steel, wood, etc.), they are considered composite goods for tariff purposes. The ENs 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. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those that equally merit consideration.
For item 1, the Dresser with Hanging Rack, SKU # B10023401001, this office finds that
no essential character can be determined under GRI 3(b), so it will be classified in accordance with GRI 3(c), last in tariff. Although the weight of the wood components is nearly double that of the steel components, their cost is nearly equal. Neither the steel components nor the wood components are visually dominant. Additionally, the item would not function without both materials. The applicable classification for the Dresser with Hanging Rack, SKU # B10023401001, 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.
For item 2, the Dresser with Clothes Rack, SKU # B10023301001, this office finds that the essential character can be ascertained under GRI 3(b). The steel components weigh nearly one-third more than the wood components, cost more than three times as much, and have a somewhat greater visual dominance. As such, this office finds that the essential character of this item is imparted by the steel components. The applicable classification for the Dresser with Clothes Rack, SKU # B10023301001, will be subheading 9403.20.0050, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Household: 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 subheadings 9403.20.0050 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 Chapter 99 subheading 9903.88.03 in addition to subheadings 9403.20.0050 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