CLA-2 CO:R:C:M 950246 DFC
Ms. Jeanne Thompson
Ikea Wholesale, Inc.,
Plymouth Commons,
Plymouth Meeting, PA 19462
RE: Furniture, unit, wall
Dear Ms. Thompson:
In a letter dated July 19, 1991, you inquired as to the
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of the EXCELLENS wall unit
produced in Poland. Descriptive literature was submitted for
examination.
FACTS:
Each of the wall units consist of four upper sections nos.
537.312.10, 337.313.10, 737.311.10, and 937.310.10 and three base
cabinets nos. 537.307.10, 137.309.10 and 737.306.10. These seven
components are imported separately and the upper sections cannot
be used without the base cabinets. They are specially designed
to stand one on the other.
The specifications for the no. 113 upper section no.
537.312.10, with four divided shelves, wood,, white, are width
113 cm (44-1/4"), depth 32 cm (12-1/2"), height 118 cm (46-1/4").
For the no. 113 B3 upper section, no. 337.313.10, with six
divided shelves, wood, white, are width 113 cm (44-1/4"), depth
32 cm (12-1/2"), height 118 cm (46-1/4"). For the no. 113V upper
glass-door cabinet, no. 737.311.10, with six divided shelves,
wood, white, are width 113 cm (44-1/4"), depth 32 cm (12-1/2"),
height 118 cm (46-1/4"). For the no. 57V glass-door cabinet,
no.937.310.10, with three shelves, wood, white, are width 57 cm
(22-1/4"), depth 32 cm (12-1/2"), height 118 cm (44-1/4").
ISSUE:
Are the upper sections of these wall units classifiable as
parts of furniture rather than as furniture?
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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.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to the HTSUSA, although not dispositive,
should be looked to for the proper interpretation of the HTSUSA.
See 54 FR 35128 (August 23, 1989). General (EN) (4)(B)(i) to
Chapter 94, HTSUSA, at page 1574, reads as follows:
For the purposes of this Chapter, the term 'furniture'
means:
(B) The following:
(i) Cupboards, bookcases, other shelved furniture and
unit furniture, designed to be hung, to be fixed
to the wall or to stand one on the other or side
by side, for holding various objects or articles
(books, crockery, kitchen utensils, glassware,
linen, medicaments, toilet articles, radio or
television receivers, ornaments, etc.) and
separately presented elements of unit furniture.
Heading 9403, HTSUSA, covers furniture and parts thereof.
The EN to heading 9403, at page 1578, provides that "[t]his
heading covers furniture and parts thereof, not covered by the
previous headings. It includes furniture for general use (e.g.,
cupboards, show-cases, tables, telephone stands, writing-desks,
escritoires, book-cases, and other shelved furniture, etc.), and
also furniture for special uses."
Subheading 9403.60.80, HTSUSA, provides for other wooden
furniture, other. Subheading 9403.90.70, HTSUSA, provides for
other furniture and parts thereof, other, of wood.
Under the Tariff Schedules of the United States, the
predecessor to the HTSUS, the upper sections of wall units which
were dependent on the base sections and could not function on
their own were classified as parts of furniture rather than as
furniture. However, noting the above-cited EN, it is our opinion
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that the upper sections, even though not capable of use without
the base cabinets, are separately presented elements of unit
furniture which are designed to stand one on the other.
Consequently, classification of these upper sections under
subheading 9403.60.80, HTSUSA, as other wooden furniture, other
is appropriate.
The base cabinets are also classifiable under subheading
9403.60.80, HTSUSA, as other wooden furniture, other.
HOLDING:
The upper sections are dutiable at the rate of 2.5 percent
ad valorem under subheading 9403.60.80, HTSUSA,
The base sections are dutiable at the rate of 2.5 percent ad
valorem under subheading 9403.60.80, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc John Durant
1cc Legal Reference
1cc L Mushinske NY Seaport