CLA-2 CO:R:C:G 086318 STB
Mr. Steven Sauer
Vice President
Grand Basket Company, Inc.
53-06 Grand Avenue
Maspeth, New York 11378
RE: Modification of Headquarter Ruling Letter 083184
Dear Mr. Sauer:
This letter is in response to a January 19, 1990, request by
the Chief, National Import Specialist Branch I, New York Seaport,
for a partial reconsideration of Headquarters Ruling Letter
(HRL) 083184, dated September 28, 1989. The subject ruling
letter concerned the classification of wicker shelves and fern
trunks; the request for reconsideration concerns the
classification of the wicker shelves only. Photographs of the
items were submitted for our review.
FACTS:
In HRL 083184 this office classified certain wicker shelves
under subheading 4420.90.80, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which is the provision for
wooden articles not falling within Chapter 94 (furniture). The
rate of duty was given as 5.1 percent ad valorem.
The subject wicker shelves consist of wicker frames with
either wood shelf surfaces or woven wicker shelf surfaces. In
either case, wicker is the component which imparts the essential
character to the shelves because the sides and backs are covered
with wicker. The shelves are available in various sizes and
shapes, the largest measuring approximately 16 inches long by
7 1/2 inches wide by 24 inches high. They are designed to be
hung on the wall or to be placed on top of a counter. They are
intended for use as bathroom accessories.
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ISSUE:
Whether the subject merchandise is considered "other shelved
furniture", consistent with Chapter 94, Note 2, and therefore,
classifiable in Chapter 94.
LAW AND ANALYSIS:
In HRL 083184 this office classified the subject wicker
shelves under subheading 4420.90.80, HTSUSA, as wooden articles
of furniture not falling within chapter 94. Upon further
examination of the Chapter Notes and Explanatory Notes to
Chapters 44 and 94, Customs has reevaluated its position and
determined that the subject wicker shelves are not excluded by
the Notes to Chapter 94.
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 subpart (a) above, is "other shelved
furniture." Consequently, if the subject wicker shelves 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 classified as other wooden furniture, other, under
subheading 9403.60.80, HTSUSA.
In previous Headquarters Rulings, 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
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"shelved furniture" includes furniture that is itself no more
than a shelf within the definition. 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 the ground. In recent Headquarters Rulings, Customs has
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 previous decisions, the subject
wicker shelves constitute "shelved furniture" for tariff
purposes.
HOLDING:
Pursuant to Section 177.9(d) of the Customs Regulations (19
CFR 177.9(d)), HRL 083184 , which classified the instant wicker
shelves under subheading 4420.90.80, HTSUSA, the provision for
wooden articles of furniture not falling within Chapter 94,
other, other, with a duty rate of 5.1 percent ad valorem, is
hereby modified. For the reasons set forth above, the subject
wicker shelves are properly classifiable under subheading
9403.60.80, as other wooden furniture, other, with a duty rate of
2.5 percent ad valorem. HRL 083184 is modified accordingly.
This modification is effective immediately but will have no
retroactive effect. A copy of this ruling letter should be
attached to the entry documents filed at the time this type of
merchandise is imported.
Sincerely,
John Durant, Director
Commercial Rulings Division