CLA-2 RR:CR:TE 964916 STB
TARIFF NO: 9403.60.8080
Ms. Bonnie Gulyas
Import Customs Analyst,
Home & Leisure Division
J.C. Penny Purchasing Corporation
P.O. Box 10001
Dallas, Texas 75301-0001
RE: Modification of NY E86030 and NY E86014; Classification of Screens (Decorative Room Dividers) from Taiwan and China as Other Furniture and Parts Thereof, Heading 9403, HTSUSA; Not as Other Articles of Wood: Not Heading 4421, HTSUSA
Dear Ms. Gulyas:
This letter is pursuant to Headquarter’s reconsideration of New York Ruling Letter (NY) E86030 and NY E86014, both dated September 20, 1999, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of screens/decorative room dividers from Taiwan and China.
Some of the screens classified in NY E86030 and NY E86014 are constructed primarily of wood. Others are described as being constructed of plastic and other materials. This letter is to inform you that after review of those rulings, it has been determined that the classification of the wooden screens provided therein (in subheading 4421.90.4000, HTSUSA) is incorrect. As such, NY E86030 and NY E86014, as they concern the screens constructed of wood, are modified pursuant to the analysis which follows below. The classifications provided by the above rulings with respect to the screens constructed of materials other than wood are not affected by the present ruling.
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FACTS:
NY E86030 discusses your ruling request dated August 16, 1999, which was made with respect to five items. All of the items involved are folding, three-panel decorative screens, although you mentioned in your request that some of the models may also be offered in larger versions with four to six panels.
Lot No. 778-8003 was said to consist of continuous plywood panels, hand-painted with a seaside picture, fastened together with metal hinges. The screen is said to measure 48.75 inches in width and 69 inches in height. Lot No. 946-0577 is described in NY E86030 as featuring a pine center panel which resembles a door. The adjacent panels, attached with metal hinges, are described as exhibiting a pine framework which has numerous rectangular openings filled in with decorative ironwork. The dimensions are said to measure 71.25 inches in width and 70 inches in height.
The two lots described above were classified, in NY E86030, in subheading 4421.90.4000, HTSUSA. These screens were determined to be constructed primarily of wood.
The other items described in NY E86030 were screens considered to be constructed primarily of plastic and iron. These items were classified in that ruling in heading 9403 (furniture) in various subheadings depending on the material of which they were constructed.
NY E86014 discusses your ruling request with respect to four different items—this request was also dated August 16, 1999. All of the items involved in this ruling request are also folding, three-panel decorative screens, with some models possibly being offered in larger versions of four to six panels. It is mentioned in NY E86014 that the panels are held together with metal hinges.
Lot No. 778-2295 is described as consisting of “ramin wood panels,” each of which has four rectangular openings in which pictures may be displayed. The dimensions are provided as 35.25 inches in width and 60.25 inches in height. Lot No. 946-0908 is described as having “solid pine wood panels.” The dimensions are said to be 59 inches in width and 65 inches in height.
The two lots described above were classified, in NY E86014, in subheading 4421.90.4000, HTSUSA. As with the screens similarly classified in NY E86030, the screens of these lots were determined to be constructed primarily of wood.
The other items described in NY E86014 were screens considered to be constructed primarily of polyester/cotton fabric and canvas. These items were
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classified in that ruling in heading 9403 (furniture) in various subheadings depending on the material of which they were constructed.
ISSUE:
What is the proper classification of the screens constructed primarily of wood under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (“GRIs”). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, provided the headings or notes do not otherwise require, according to the remaining GRIs taken in order. The provisions under consideration are as follows:
4421.90.4000 Other articles of wood; Other; Wood blinds, shutters,
screens and shades, all the foregoing with or without their hardware:
Other.
Other furniture and parts thereof: Other wooden furniture:
Other, Other.
Subheading 4421.90.4000, HTSUSA, is under consideration because it specifically provides for, inter alia, wood screens. Subheading 9403.60.8080, HTSUSA, is under consideration because the subject screen is an item normally considered to be “furniture.” We note the following dictionary definitions:
furniture(1)-…the movable articles, as tables, chairs, bedsteads, desks,
cabinets, etc., required for use or ornament in a house, office, or the
like. The Random House Dictionary of the English Language, the
Unabridged Edition;
furniture(2)- …(The prevailing sense.) Movable articles, whether useful
or ornamental, in a dwelling-house, place of business, or public building.
Formerly including also the fittings. The Oxford English Dictionary (Compact
Disc), Oxford University Press, 1999.
We find that the subject screens fit these definitions of “furniture.” They are movable and are constructed for placing on the floor. Their primary purpose is
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utilitarian, to partition a room or screen off a corner. Such screens are also used to display photographs (some of the subject screens are specifically designed for this purpose) and are used in both private dwellings and offices. We note that the above definitions are very similar to the more detailed definition of furniture provided at General Explanatory Note (A) to Chapter 94, which states as follows:
For the purposes of this Chapter, the term “furniture” means:
(B) Any “movable” articles (not included under other more specific
headings of the Nomenclature), which would have the essential
characteristic that they are constructed for placing on the floor or
ground, and which are used, mainly with a utilitarian purpose, to equip
private dwellings, hotels, theatres, cinemas, offices, churches, schools,
cafes, restaurants, laboratories, hospitals dentists’ surgeries, etc., or
ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar
means of transport. (It should be noted that, for the purposes of this
Chapter, articles are considered to be “movable” furniture even if they are
designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar
articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc.,
are also included in this category.
In fact, certain types of screens, i.e., “fire screens” and “draught screens” are even listed as exemplars of furniture in the Explanatory Notes to Heading 9403, HTSUSA.
Additionally, it is relevant that screens themselves are usually defined as furniture, as seen in the following:
Screens-…a piece of furniture consisting usually of an upright board or frame
hung with leather, canvas, cloth, tapestry, or paper, or of two or more such
boards or frames hinged together. The Oxford English Dictionary (Compact
Disc), Oxford University Press, 1999.
Finally, we note that Customs has regularly classified screens of material other than wood as furniture in heading 9403, HTSUSA. See NY D88618, dated March 4, 1999, in which a single panel room screen, with a black iron frame, was classified in subheading 9403.20.0010, HTSUSA, the provision for metal furniture. See also, NY E86030, dated September 20, 1999, in which several multi-panel screens (non-wood) are classified as furniture, in various subheadings of 9403 depending on the materials of which they are constructed. The courts have also recognized that screens are types of furniture. See Sanji Kobata v. United States, 66 Cust. Ct. 341, C.D. 4213 (1971), in which the court stated that it considers screens to be articles of furniture.
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Given the fact that screens, such as those at issue here, do constitute furniture, the decision must be made as to which of the two provisions of the HTSUSA, cited above, is the more appropriate provision of classification.
Pursuant to GRI 3(a), if a product is classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. This rule would seem to indicate classification under heading 4421 (Chapter 44) and the apparently more specific description provided in subheading 4421.90.4000, HTSUSA (wood screens). However, Explanatory Note II to GRI 3 states that:
...the Rule can only take effect provided the terms of headings or Section
or Chapter Notes do not otherwise require. For instance, Note 4(b) to
Chapter 97 requires that goods covered both by the description in one
of the headings 97.01 to 97.05 and by the description in heading 97.06
shall be classified in one of the former headings. Such goods are to be
classified according to Note 4(b) to Chapter 97 and not according to this
Rule.
(Emphasis from original.) In this instance, we must consider Note 1(o) to Chapter 44, which states as follows:
1. This Chapter does not cover:
(o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings,
prefabricated buildings);
Therefore, Note 1(o) to Chapter 44 precludes consideration of that chapter for purposes of the classification of the subject screens because it excludes from classification in Chapter 44 all articles of Chapter 94, which would include furniture. Classification in subheading 4421.90.4000, HTSUSA, cannot even be considered; only after determining that a product is classifiable under the heading should the subheadings be examined to find the correct classification of the merchandise. See GRI 1,6. See also, American Bayridge Corp. v. United States, 35 F. Supp. 2d 922 (CIT 1998). Accordingly, the subject screens should be classified in heading 9403, HTSUSA, as other furniture and parts thereof.
HOLDING:
The screens determined to be constructed primarily of wood (Lot Nos. 778-8003 and 946-0577 in NY E86030 and Lot Nos. 778-2295 and 946-0908 n NY E86014) are classifiable in subheading 9403.60.8080 , HTSUSA, which provides for Other furniture and parts thereof: Other wooden furniture: Other, Other. The duty rate is 1 percent ad valorem.
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NY E86030 and NY E86014, classifying the subject wooden screens in heading 4421, HTSUSA, are hereby modified as described above. The classifications provided in those rulings with respect to the screens constructed of materials other than wood are not affected by this ruling. In accordance with
19 U.S.C., Section 1625(c), this ruling will become effective sixty (60) days after its publication in the CUSTOMS BULLETIN.
Sincerely,
Myles B. Harmon, Acting Director
Commercial Rulings Division