CLA-2-94:OT:RR:NC:N5:433
Cassie Ablamowicz
Grey Woods Company
606-5101 Dundas Street West,
Toronto M9A 5G8
Canada
RE: The tariff classification of wooden shelved furniture from Canada
Dear Ms. Ablamowicz:
In your letter dated December 4, 2025, you requested a tariff classification ruling. In lieu of samples,
technical and illustrative literature, and product descriptions are provided for review.
Item 1, the “Decorative Wooden Geometric Wall Shelves (Hexagon and Triangle Shapes),” are hexagon and
triangle shaped wall-mounted geometric shelves made from solid pine wood. The items are produced in two
geometric variations—hexagon and triangle—and are made of the same material composition, production
process, and intended use. The dimensions of Item 1 are 8”-21” wide and 3.5” deep (hexagon) and 10”-19”
wide and 3.5” deep (triangle).
The manufacturing process includes the pine wood cut into equal lengths, mitre-cut at the ends, joined with
glue and nails to form the hexagon and triangle shapes. The product is then sanded, keyhole carved using a
router and stained. The geometric shelves are primarily used as home décor. They are designed to hang on
walls as visual decorative pieces and hold lightweight items such as plants, candles, ornaments, crystals, or
figurines. The product is wrapped individually or as nested sets. At the time of U.S. importation, the product
is shipped in protective bubble wrap inside a corrugated cardboard box.
Item 2, the “Decorative Wooden Mountain Wall Shelf,” is a decorative wooden wall-mounted shelf shaped to
resemble a mountain silhouette. The product is constructed from solid pine wood. The shelf consists of an
open-frame triangular mountain outline. The item is sold as a standalone décor piece in a variety of mountain
designs. The dimensions of Item 2 are 13” in height, 17” in width, and 3.5” in depth (smallest shelf) and 17”
in height, 29” in width, and 3.5” in depth (largest shelf).
The manufacturing process includes solid pine wood cut into various lengths and mitre-cut according to the
mountain design. The pieces are assembled with glue and nails to form the triangular mountain silhouette.
The unit is sanded smooth and stained. Keyholes are carved into the back for hanging against the wall. The
shelf is primarily used as home décor. The product is designed to hang on walls as visual decorative pieces
and hold lightweight items such as plants, candles, ornaments, crystals, or figurines. At the time of U.S.
importation, the product is shipped in protective bubble wrap inside a corrugated cardboard box.
Item 3, the “Decorative Wooden Box Wall Shelf,” is a decorative wooden wall-mounted shelf shaped with
open rectangular and square wooden frames. The product is constructed from solid pine wood. The product is
designed to hang on the wall as a décor piece, either individually or grouped with additional box shelves in
various sizes to visual effects. The dimensions for Item 3 are 9” in height, 9” in width, and 3.5” in depth
(smallest shelf) and 28” in height, 16” in width, and 3.5” in depth (largest shelf).
The manufacturing process includes solid pine wood cut to length and assembled into a rectangular or square
frame using glue and screws. The piece is sanded smooth and stained. Keyholes are carved into the back for
flush wall hanging. The product is designed to hang on walls as visual decorative pieces and hold lightweight
items such as plants, candles, ornaments, crystals, or figurines. At the time of U.S. importation, the product is
shipped in protective bubble wrap inside a corrugated cardboard box.
Item 4, the “Decorative Wooden Animal-Head Wall Décor (Bull, Highland Bull, Bear & Grizzly
Variations),” are decorative wooden wall-mounted shelfs shaped as stylized animal heads. The collection
includes variations such as a bull head, Highland bull head, bear head, and grizzly bear head. All variations
are constructed with solid pine wood. The product is sold as standalone décor piece. The dimensions for Item
4 are 18” in heigh, 18” in width, and 3.5” in depth (bear head), 21” in height, 18” in width, and 3.5” in depth
(grizzly bear head), 16” in height, 26” in width, and 3.5” in depth (Highland bull head), and 18” in height,
23” in width, and 3.5” in depth (bull head).
The manufacturing process includes solid pine wood cut to various lengths and mitre-cut according to animal
head design. The pieces are assembled with glue and nails to form the geometric silhouette. The product is
sanded smooth and stained. Keyholes are carved into the back for hanging against the wall. The product is
intended for ornamental display. At the time of U.S. importation, the product is shipped in protective bubble
wrap inside a corrugated cardboard box.
Item 5, the “Decorative Wooden Aztec Wall Shelves,” are decorative wooden wall-mounted shelfs shaped in
an Aztec-inspired geometric pattern. The product is constructed from solid pine wood. Each unit consists of a
series of shallow, open-frame geometric shapes arranged in a symmetrical Aztec-style layout. The shelves
incorporate multiple horizontal display surfaces positioned within the design. Variations include different
geometric arrangements, number of tiers, and overall shapes. The pieces share the same material,
construction method, and decorative purpose. The dimensions for Item 5 are 15” in height, 27” in width, and
3.5” in depth (smallest Aztec shelf) and 19” in height, 28” in width, and 3.5” in depth (largest Aztec shelf).
The manufacturing process includes solid pine wood cut to various lengths and mitre-cut. The geometric
shapes are joined using glue and nails to create a symmetrical Aztec-style arrangement. The product is
sanded and stained. At the time of U.S. importation, the product is shipped in protective bubble wrap inside a
corrugated cardboard box.
The ruling request seeks classification of the subject merchandise in subheading 4420.90.8000 of the
Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the
official interpretation of the Harmonized System at the international level.
The ENs to Chapter 94 of the HTS, for “Furniture,” states: “the term “furniture” means: Any “moveable”
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, cafes,
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 the 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
also included in this category.”
The subject article is within the construct of the Chapter 94 ENs for furniture and is not more specifically
provided for elsewhere in the tariff schedule.
Further, Chapter 94, Legal Note 2, and 2(a) provides: “articles (other than parts) referred to in headings 9401
to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are designed to be
hung, to be fixed to the wall or to stand one on the other:
2(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports
for fixing them to the wall) and unit furniture.”
A review of the facts finds the subject article is designed to be hung, fixed to the wall, and is shelved
furniture. The “Cozy Cottage Wall Shelf” falls within the construct of Chapter 94, Legal Note 2 and 2(a).
The applicable subheading for items 1 through 5 will be 9403.60.8093 HTSUS, which provides for “Other
furniture and parts thereof: Other wooden furniture: Other: Other: Other.” The general rate of duty will be
free.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly 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. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (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 the Customs and Border Protection
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, please contact
National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division