OT:RR:CTF:CPM H278497 APP
Ms. Angie Courteau
Senior Customs Specialist
LZB Manufacturing, Inc.
One La-Z-Boy Dr.
Monroe, MI 48162
RE: Revocation of NY N224237; Tariff classification of wooden corner block constructed of two pieces of wood laminated together
Dear Ms. Courteau:
This is in response to LZB Manufacturing, Inc.’s (“requestor” or “LZB”) letter of March 7, 2016, requesting reconsideration of New York Ruling Letter (“NY”) N224237, dated July 19, 2012, regarding the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of a wooden corner block, which was not a solid block cut from a single piece of wood. In NY N224237, U.S. Customs and Border Protection (“CBP”) classified the wooden corner block in heading 9401, and more specifically in subheading 9401.90, HTSUS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts.” We have determined that this ruling is in error with respect to the classification of the wooden corner block. Therefore, for the reasons set forth below we hereby revoke NY N224237.
Pursuant to section 625(c)(l), Tariff Act of 1930 (19 U.S.C. 1625 (c)(l)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published in the Customs Bulletin, Volume 51, No. 32, on August 9, 2017, proposing to revoke NY N224237 and to revoke any treatment accorded to substantially identical transactions. No comments were received in response to this notice.
FACTS:
The instant wooden corner block is a triangular piece of wood constructed of two pieces of wood laminated together. The grains of these two pieces are not parallel.
NY N224237 described the wooden corner block as follows:
Item 91000012-00 is a wooden corner block used in the frame assembly of a chair, couch and other similar furniture. The corner block is composed of poplar, and is a triangular prism with a hypotenuse of 5.5 centimeters and sides of 4 centimeters. These blocks are used in the frame assembly to reinforce the frame at stress points. Depending on the application, corner blocks are either glued or glued and stapled in place. Corner blocks are predominately used in the back frame subassembly.
The wooden corner block sample submitted with the request for reconsideration has the same use but is “composed of soft maple, and is in the shape of a triangular prism with a hypotenuse of 3-1/8 inches, sides of 1-1/2 inches, and a thickness of 13/16 or 1-1/16 inches.” Below are photographs of the submitted sample.
ISSUE:
Whether the wooden corner block is classifiable as wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm under heading 4407, HTSUS, or as other articles of wood under heading 4421, HTSUS, or as part of seats under heading 9401, HTSUS.
LAW AND ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation (“AUSR”). The GRIs and the AUSR are part of the HTSUS, and are considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
GRI 6 states, in pertinent part that:
[T]he classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purpose of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
AUSR 1 provides, in relevant part, that:
In the absence of special language or context which otherwise requires— . . . (c) a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory; . . . .
The HTSUS headings under consideration are as follows:
4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm:
4421 Other articles of wood:
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:
Note 1(o) to Chapter 44, HTSUS, states that this chapter does not cover “Articles of chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings).” (emphasis added).
Note 2 to Chapter 94, HTSUS, states that:
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: . . . (b) Seats and beds.
In interpreting the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) may be utilized. The ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
The general notes to EN 44 state that Chapter 44 covers, among other things:
(2) Sawn, chipped, sliced, peeled, planed, sanded, end jointed, e.g., finger jointed (i.e., jointed by a process whereby shorter pieces of wood are glued together end to end, with joints resembling interlaced fingers, in order to obtain a greater length of wood) and continuously shaped wood (headings 44.07 to 44.09).
The general notes to EN 44 also state that “As a general rule, building panels composed of layers of wood and plastics are classified in this Chapter. Classification of these panels depends on their external surface or surfaces which normally give them their essential character in terms of their intended uses . . . Articles of wood presented unassembled or disassembled are classified with the corresponding complete articles, provided the parts are presented together . . . .”
EN 44.07 states, in relevant part, that:
With a few exceptions, this heading covers all wood and timber, of any length but of a thickness exceeding 6 mm, sawn or chipped along the general direction of the grain or cut by slicing or peeling. Such wood and timber includes sawn beams, planks, flitches, boards, laths, etc., and products regarded as the equivalent of sawn wood or timber, which are obtained by the use of chipping machines and which have been chipped to extremely accurate dimensions, a process which results in a surface better than that obtained by sawing and which thereby renders subsequent planing unnecessary. It also includes sheets of sliced or peeled (rotary cut) wood, and wooden blocks, strips and friezes for flooring, other than those which have been continuously shaped along any of their edges, ends or faces (heading 44.09).
It is to be noted that the wood of this heading need not necessarily be of rectangular (including square) section nor of uniform section along the length.
The products of this heading may be planed (whether or not the angle formed by two adjacent sides is slightly rounded during the planing process), sanded or end jointed, e.g. finger jointed (see the General Explanatory Note to this Chapter).
EN 44.21 states, in relevant part, that:
This heading covers all articles of wood manufactured by turning or by any other method, or of wood marquetry or inlaid wood, other than those specified or included in the preceding headings and other than articles of a kind classified elsewhere irrespective of their constituent material (see, for example, Chapter Note 1).
It also covers wooden parts of the articles specified or included in the preceding headings, other than those of heading 44.16.
The articles of this heading may be made of ordinary wood or of particle board or similar board, fibreboard, laminated wood or densified wood (see Note 3 to this Chapter).
The heading includes: . . . .
(3) Theatrical scenery; joiners’ benches; tables with a screw device for holding the cross threads, used in the hand sewing of books; ladders and steps; trestles; letters, road signs, figures; signs; labels for horticulture, etc.; toothpicks; trellises and fencing panels; level crossing gates; roller blinds, Venetian and other blinds; spigots; templates; rollers for spring blinds; clothes hangers; washing boards; ironing boards; clothes pegs; dowel pins; oars, paddles, rudders; coffins . . . .
(emphasis added).
EN 94 (notes on parts) states, in relevant part, that:
This Chapter only covers parts, whether or not in the rough, of the goods of headings 94.01 to 94.03 and 94.05, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.
(emphasis added).
EN 94.01 provides, in relevant part, that:
. . . . The heading also covers identifiable parts of chairs or other seats, such as backs, bottoms and arm rests (whether or not upholstered with straw or cane, stuffed or sprung), and spiral springs assembled for seat upholstery . . . .
(emphasis added).
The requestor argues that by application of AUSR 1(c), the corner block is classifiable as wood sawn lengthwise under heading 4407, HTSUS and not as part of seats under heading 9401, HTSUS. LZB asserts that the corner block is not drilled, notched, shaped, or otherwise worked to render itself identifiable as a part solely or principally for use as a furniture part, and is more specifically described under heading 4407, HTSUS.
Chapter 44, HTSUS, provides for, among other things, wood and articles of wood. This chapter is structured so that less processed wood appears at the beginning of the chapter followed by more advanced wood in later headings within the same chapter. For example, heading 4407, HTSUS, is a general provision for wood that has not been processed in any way, other than provided for under that heading, and heading 4421, HTSUS, is a basket provision for articles of wood that cannot be classified elsewhere in Chapter 44, HTSUS.
The terms of heading 4407, HTSUS, allow only for end-jointing of wood to increase length and do not include edge joining or other lamination to increase width or other dimensions. See General notes to EN 44. In Millenium Lumber Distrib. Ltd. v. United States, 558 F.3d 1326 (Fed. Cir. 2009), the Court of Appeals for the Federal Circuit held that lumber cut to various even-foot lengths ranging from 5 to 20 feet was classifiable in heading 4407, HTSUS. The merchandise included 2 x 3, 2 x 4, and 2 x 6 spruce/pine/fir lumber of various grades, cut to various even-foot lengths ranging from 5 to 20 feet. Each board had a 90 degrees square-cut end. Some or all of the imported lumber required significant additional processing in order to be assembled into completed wood trusses and was not identifiable as particular pieces of any specific finished truss. In NY J80830, dated March 11, 2003, the lumber pieces had a uniform rectangular cross section and were recognizable only as sawn wood. The instant corner block is precluded from classification in heading 4407, HTSUS because unlike the lumber in Millenium Lumber Distrib., supra, and NY J80830, the instant corner block is constructed of two pieces of wood laminated together with grains that are not parallel.
The remaining classification alternative is heading 4421, HTSUS, which provides for other articles of wood. Heading 4421, HTSUS covers “all articles of wood manufactured by turning or by any other method, or of wood marquetry or inlaid wood, other than those specified or included in the preceding headings and other than articles of a kind classified elsewhere irrespective of their constituent material.” EN 44.21. The articles of this heading may be made of ordinary wood or of particle board or similar board, fibreboard, laminated wood or densified wood. Dowel pins are among the exemplars that are listed in EN 44.21(3). The term “dowel pin” is not defined in the HTSUS. It is well-established that when a tariff term is not defined by the HTSUS or its legislative history, its correct meaning is its common or commercial meaning, which can be ascertained by reference to “dictionaries, scientific authorities, and other reliable information sources” and “lexicographic and other materials.” Rocknell Fastener, Inc. v. United States, 267 F.3d 1354, 1356-57 (Fed. Cir. 2001) (citations omitted). The Free Dictionary at http://www.thefreedictionary.com defines the term “dowel pin” as “a fastener that is inserted into holes in two adjacent pieces and holds them together.” The subject wooden corner block is akin to the wooden dowel pins enumerated in EN 44.21(3). Similar to wooden dowel pins, which are used to join all types of furniture, the corner block is used to join and strengthen the corners of all types of furniture, not just chairs of heading 9401, HTSUS. Since the wooden corner block is made from multiple pieces glued together and is not included in any other headings of Chapter 44, HTSUS, it is classifiable under heading 4421, HTSUS.
Lastly, Chapter 94 only covers parts of heading 9401, HTSUS when identifiable by their shape or other specific features as parts “designed solely or principally” for an article of heading 9401, HTSUS. EN 94 (notes on parts). Furniture parts are classified in Chapter 94, HTSUS when not more specifically covered elsewhere. The wooden corner block is an interchangeable wooden part of general use in furniture of headings 9401 through 9403, HTSUS. It is a cut, triangular shaped block of wood that is not dedicated for a particular article of furniture such as seats of heading 9401, HTSUS.
Therefore, the instant wooden corner block is classified in heading 4421, HTSUS.
HOLDING:
By application of GRIs 1 and 6, the subject wooden corner block is classified under heading 4421, HTSUS, specifically under subheading 4421.99.94, HTSUS, which provides for “Other articles of wood: Other: Other: Other: Edge-glued lumber.”
The 2017 column one, general rate of duty is Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
EFFECT ON OTHER RULINGS:
NY N224237, dated July 19, 2012, is hereby REVOKED.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division