CLA-2-94:OT:RR:NC:N4:463
Adam Klaser
C.H. Robinson
26555 Evergreen Rd. #300
Southfield, MI 48076
RE: The tariff classification of acoustic booths from Poland
Dear Mr. Klaser:
This ruling is being issued in response to your letter dated April 22, 2025, requesting a tariff classification
determination on behalf of your client, Hushoffice LLC, for acoustic booths. In lieu of samples, pictures, and
product descriptions were provided.
The subject articles are five acoustic booths, described below, that are intended for use in an office, factory,
or other environments, for people seeking privacy (sound isolation) to make phone calls, participate in
meetings, etc. The booths have an aluminum and steel frame supporting the four walls, two of which are
glass (one with a glass door and a latch) and the other made primarily of other materials including particle
board, MDF and sound isolating materials. Each booth has a carpeted floor and there are motion sensors that
activate lighting and fans for airflow.
The HushWork Sit & Stand, item number HUS-BX-116, measures approximately 63" (W) x 47" (D) x 90"
(H) and weighs 1030 lbs. Inside the booth there is a table that measures approximately 38" (W) x 21"(D),
and an LED ceiling light. The booth has 3 ventilation fans.
The HushMeet S, item number HUS-BX-117, measures approximately 85" (W) x 35" (D) x 90" (H) and
weighs 1068 lbs. Inside the booth there is a table that measures approximately 30" (W) x 21" (D) x 29" (H),
two benches for seating and an LED ceiling light. The booth has 4 ventilation fans.
The HushFreeXM, item number HUS-AP-006, measures approximately 87" (W) x 35" (D) x 90" (H) and
weighs approximately 1104 lbs. Inside the booth there is an optional table, that measures approximately 30"
(W) x 20" (D) x 29" (H) and optional upholstered sofas. The booth has 2 LED ceiling lights and 4 ventilation
fans.
The HushFree XS, item number HUS-AP-007, measures approximately 42" (W) x 35" (D) x 90" (H) and
weighs 644 lbs. Inside the booth there is an attached tabletop that measures approximately 29" x 13", with a
fixed height of approximately 41". There are two LED ceiling lights and two LED side lights. The booth has
2 ventilation fans.
The HushFree S Hybrid, item number HUS-AP-011, measures approximately 49" (W) x 35" (D) x 90" (H)
and weighs 822 lbs. Inside the booth there is an upholstered sofa and an attached tabletop that measures
approximately 30" x 16", with a fixed height of approximately 29". There is one LED ceiling light and 2
ventilation fans.
The acoustic booths are imported unassembled and are made in Poland.
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 reference NYRL N337682 and suggest that your acoustic booths be classified in subheading
9403.89.6020, HTSUS, which provides for non-household furniture made of other materials. We agree.
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…. The
acoustic booths are within the meaning of furniture as described by the General ENs to Chapter 94 of the
HTSUS.
The Explanatory Notes (ENs) to the HTSUS, at 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 that material or component which
imparts the essential character to the composite good.
The ENs to the HTSUS, at GRI 3(c) (XII) state, that when goods cannot be classified by reference to GRI
3(a) or GRI 3(b), they shall be classified under GRI 3(c), the heading which occurs last in numerical order
among those that equally merit consideration.
The acoustic booths are composed of metal, glass, MDF, etc. Although the weight of the steel and aluminum
walls and frames (metal) is not a majority of the booths’ weight, it is greater than that of the glass, plastic and
polyester (other) and much greater than that of the MDF (wood). We note that the foldout
worksurface—where the work that takes place in an acoustic booth is performed—is made of MDF, and that
the sound isolating properties are provided by all of the materials (metal, glass, MDF, polyester fiber, etc.)
together, and that the acoustic booths would not function effectively if any of these materials were removed.
Additionally, since the acoustic booths are articles of furniture, visual elements play a role in determining
their essential character and, as far as their esthetic is concerned, no material is dominant. Based on the
aforementioned information and analysis, no single material imparts the essential character to these booths
and thus they will be classified in the heading that appears last in the HTSUS, in accordance with GRI 3(c).
The applicable classification for the HushWork Sit & Stand (item number HUS-BX-116), the HushMeet S
(item number HUS-BX-117), the HushFreeXM (item number HUS-AP-006), the HushFree XS (item number
HUS-AP-007), and the HushFree S Hybrid (item number HUS-AP-011) acoustic booths will be subheading
9403.89.6020, HTSUS, which provides for ?Other furniture and parts thereof: Furniture of other materials,
including cane, osier, bamboo or similar materials: Other: Other, Other. ? The general rate of duty will be
free.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs. ?All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. ?Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. ? At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheading 9403.89.6020, HTSUS, listed above.
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