CLA-2 CO:R:C:M 088961 DFC
Ms. Patricia Blasdel
Ikea, Inc
Plymouth Commons
Plymouth Meeting, Pa. 19462
RE: Shelf, wood
Dear Ms. Blasdel:
In a letter dated February 8, 1991, you inquired as to the
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of an EDE wood shelf
manufactured in China, Bulgaria and Czechoslovakia. A sample
wood shelf, article no. 856-871-09, was submitted for
examination.
FACTS:
The sample is a wood knickknack shelf which measures 11-
3/4"W x 3"D x 7-3/4"H.
ISSUE:
Is the wood knickknack shelf classifiable as furniture
under Chapter 94, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's taken in order]." In other words,
classification is governed first by the terms of the headings of
the tariff and any relative section or chapter notes.
Legal Note (LN) 2 to Chapter 94, HTSUSA, reads as follows:
2. The articles (other than parts) referred to in headings
9401 to 9403 are to be classified in those headings
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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.
LN 2 to Chapter 94, 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 for in subparagraph (a) above is
"other shelved furniture." Thus, if the wood shelf in issue
meets the definition of "other shelved furniture," it is not
barred from classification as furniture in Chapter 94, HTSUSA.
In Headquarters Ruling Letter (HRL) 083435, Customs stated
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. Customs then
concluded 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 HRL 084820 Customs endorsed the interpretation of the
term "shelved furniture" set out in HRL 083435 and ruled that
certain wood shelves and particle board shelves with metal
brackets are classifiable under subheading 9403.60.8080, HTSUSA,
as other wooden furniture, other, other.
It is now our position that our prior interpretation of the
phrase "other shelved furniture" is not correct. Consequently,
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LN 2(a) to Chapter 94, HTSUSA, should be interpreted as follows:
Only articles which are "furniture" similar to
cupboards and bookcases in that they are substantial
articles having the essential characteristic that they
are used to equip a home, office, etc., and incorporate
shelves in their construction, whether or not they are
designed to be hung or fixed to the wall, are
classifiable as "furniture" under heading 9403, HTSUSA.
The detailed rationale for this change in position is
explained in HRL 088958 of this date issued to you.
In view of the change in the interpretation of the phrase
"other shelved furniture," it is our opinion that the wood
shelf with a wood knob board is precluded from classification as
furniture under Chapter 94, HTSUSA. Consequently, it is
classifiable as wooden articles of furniture not falling within
Chapter 94, under subheading 4420.90.8000, HTSUSA.
HOLDING:
The wood shelf with a wood knob board, article no. 856-871-
09, is dutiable under subheading 4420.90.8000, HTSUSA,
at the rate of 5.1 percent ad valorem, if manufactured in China
or Czechoslovakia. If a product of Bulgaria, the shelf is
dutiable at the rate of 33-1/3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc Paul Garretto NY Seaport
1cc Larry Mushinske NY Seaport
1cc DD Phila
1cc DD Baltimore
1cc DD Los Angeles