CLA-2 R:C:M 957924 DFC
Ms. Jacqueline A. Bonace
International Trade Division
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001
RE: Shelf, wall; HRL 957427; NYRL 808682 affirmed
Dear Ms. Bonace:
In a letter dated April 21, 1995, you asked that New York
Ruling Letter (NYRL) 808682 issued to you on April 11, 1995, by
the Area Director of Customs, New York Seaport, concerning the
tariff classification under the Harmonized Tariff Schedule of the
United States (HTSUS) of a wall shelf, be revoked. A sample was
submitted for examination.
FACTS:
The wall shelf, identified as Blair Product #693921, is
constructed of brass plated steel. Imported unassembled, it
measures 16-1/2 inches H x 15-1/2 inches W x 5-1/2 inches D. It
has three wire shelves and can be placed on a vanity top or
mounted on a wall.
NYRL 808682 dealt with the tariff classification of a bath
valet, a spacesaver and the subject wall shelf. Customs ruled
that the wall shelf is classifiable under subheading 7418.20.10,
HTSUS, which provides for sanitary ware and parts thereof, of
copper-zinc base alloys (brass). The applicable rate of duty
for this provision is 3.6% ad valorem.
You maintain that the wall shelf is properly classifiable
under subheading 8302.50.00, HTSUS, which provides for hat-racks,
hat pegs, brackets and similar fixtures, and parts thereof. The
applicable rate of duty for this provision is 2.7% ad valorem.
ISSUE:
What is the proper classification for the wall shelf?
LAW AND ANALYSIS:
Classification of goods under the HTSUS 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 remaing GRI's]."
In support of your position, you cite HRL 957427 dated
December 29, 1994, issued to you, regarding the tariff
classification of a wall shelf [Blair Product #465601]. In HRL
957427 Customs ruled this wall shelf was properly classifiable
under subheading 8302.50.00, HTSUS. You claim that since the
instant wall shelf {Blair Product #693921] is similar to the
product ruled on in HRL 957417, it too should be classified under
subheading 8302.50.00, HTSUS.
The Harmonized Commodity Description and Coding System
Explanatory Notes to the HTSUS (EN), although not dispositive, or
legally binding, provide a commentary on the scope of each
heading of the HTSUS, and are generally indicative of the proper
interpretation of the HTSUS. See T.D. 89-80, 54 FR 35127, 35128
(August 23, 1989). EN (G) to heading 83.02, at page 1118, is
relevant to the issue here. It states that heading 83.02 covers:
(G) hat-racks, hat-pegs, brackets (fixed, hinged or toothed,
etc.) and similar fixtures such as coat racks, towel racks,
dish-cloth racks, brush racks, key racks.
It is our observation that the cited EN is not broad enough
in scope to encompass the subject "wall shelf" which in its
condition as imported has no screws, hooks, etc., for attaching
to a wall. It appears that the "wall shelf" will be placed on a
vanity top or some other flat surface.
HOLDING:
Inasmuch as the subject "wall shelf" in its condition as
imported has no provision for attachment to a wall, it cannot be
classified under subheading 8302.50.00, HTSUS.
In view of the foregoing, the "wall shelf, Blair Product
#693921, is dutiable at the rate of 3.6% ad valorem under
subheading 7418.20.10, HTSUS, which provides for sanitary ware
and parts thereof, of copper-zinc base alloys (brass).
Accordingly, NYRL 808682 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division