CLA-2 CO:R:C:G: 084820 DPS
Ms. Ann H. Daddario
Ikea, Inc.
Plymouth Commons
Plymouth Meeting, PA 19462
RE: Wood shelves and particle board shelves with metal brackets
Dear Ms. Daddario:
Your letter of May 25, 1989, to our New York office, has
been referred to this office for reply concerning the tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), of the above referenced items imported
from Sweden, Denmark, Portugal, Finland, Yugoslavia, West
Germany and Czechoslovakia by your company. A sample of the
various shelves and brackets was not included with your inquiry;
however, illustrations of the subject merchandise as depicted in
the 1989 Ikea catalogue were provided.
FACTS:
The merchandise requiring classification consists of five
items described as shelving. The items at issue include:
(1) Code EEBE, model no. 456-510-96, described in the
1989 Ikea catalogue at page 189, as a lacquered
fiberboard shelf in assorted colors, with
measurements of 16x16x9.5 cm. This model is
manufactured in both Denmark and Portugal;
(2) Code EEBE, model no. 481-512-96, described in the
1989 Ikea catalogue at page 189, as a
lacquered fiberboard shelf in assorted
colors, with measurements of 50x25x12.8 cm.
This model is manufactured in both Denmark
and Portugal;
(3) Code GIT 2, model no. 456-892-09, described in the
1989 Ikea catalogue at page 188, as a bracket
shelf of unfinished solid wood, with
measurements of 26x23x22 cm. This model is
manufactured in Finland and Czechoslovakia;
(4) Code FABIAN, model no. 156-977-10, described in
the 1989 Ikea catalogue at the back cover, as
a shelf of 16mm particleboard which is coated
with a hardwearing grey PVC coating. The
shelves are reinforced with edging strips,
and brackets of lacquered metal are included.
The shelf measures 70x24 cm. This item is
manufactured in Sweden, Portugal, and
Yugoslavia; and
(5) Code PAR, model no. 258-103-05, described in the
1989 Ikea catalogue at page 152, as a clear-
lacquered solid pine bathroom accessory shelf
which measures 60 cm. in length. This shelf
is manufactured in Finland, Sweden, West
Germany and Czechoslovakia.
All of the shelving items described above are designed to be
mounted on a wall.
ISSUE:
Whether the Ikea wood shelves at issue are the kind of
"other shelved furniture" permitted by Note 2 to Chapter 94,
classifiable under the tariff provision for other wooden
furniture, other, other, in subheading 9403.60.8080, HTSUSA.
LAW & ANALYSIS:
The General Rules for the Interpretation of the Harmonized
System (GRI's) govern classification under the Harmonized Tariff
Schedule. According to GRI 1, the primary consideration in
determining whether merchandise should be classified in a heading
should be given to the language of the heading and to any
relevant chapter or section notes.
The appropriate subheading for the Ikea tables, if not
excluded from headings 9401 to 9403 by Note 2 to Chapter 94, is
9403.60.8080, HTSUSA, the provision for other wooden furniture,
other, other. Chapter 94, Note 2, provides, in pertinent part:
The 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:
(a) Cupboards, bookcases, other shelved
furniture and unit furniture;
(b) Seats and beds.
Chapter Note 2, set forth above, excludes from headings 9401 to
9403 articles not designed to be placed on the floor or ground,
but allows certain exceptions to this exclusion. One of these
exceptions, provided in sub-part (a) above, is "other shelved
furniture." Consequently, if the Ikea shelving articles meet
the definition of "other shelved furniture," they are not barred
from classification in heading 9403 by Note 2 to Chapter 94, and
should be properly classified as other wooden furniture, other,
other, under subheading 9403.60.8080, HTSUSA.
In a previous Headquarters Ruling, HQ 083435, issued on
April 21, 1989, Customs ruled that the term "other shelved
furniture" is subject to at least two interpretations. The first
requires that an item which is in and of itself "furniture," have
the additional feature of being equipped, fitted or otherwise
furnished with shelves, to be "shelved furniture." The second
interpretation of the term "shelved furniture" includes furniture
that is itself no more than a shelf in the definition of "shelved
furniture." The exceptions to the exclusion of Note 2 are
intended to allow classification under headings 9401 to 9403 of
shelf-type furniture and modular or unit-type furniture, all of
which are intended to be supported by walls or placed on other
furniture rather than placed on the floor or ground. In HQ
083435, Customs ruled that the latter interpretation of the term
"shelved furniture," which includes furniture which is itself no
more than a shelf, is the correct interpretation.
In accordance with our decision in HQ 083435, the subject
shelving designed to be supported by walls, constitutes "shelved
furniture" for tariff purposes.
HOLDING:
The Ikea wood shelves described above are classifiable as
other wooden furniture, other, other, under subheading
9403.60.8080, HTSUSA. Items classified under this subheading are
subject to a duty rate of 2.5 percent ad valorem.
Please be advised that items classified under this subheading,
which are manufactured in Czechoslovakia, are subject to the
Column 2 rate of duty, which, in this case is 40 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division