CLA-2-94:OT:RR:NC:N4:433
Joy Semenuk
Analyst
L.G. Sourcing, Inc.
P.O. Box 1000
Mooresville, NC 28115
RE: The tariff classification of wooden closet organizers from China.
Dear Ms. Semenuk:
In your letter dated June 23, 2009, you requested a tariff classification ruling.
Item C072C, is a cappuccino finish three drawer wood closet organizer; item C072M, is a maple finish three drawer wood closet organizer; and item CODISPLAY, is a cappuccino finish three drawer wood closet organizer display. The overall size of these closet organizers are approximate height 72 inches or six feet (floor standing to top) and width up to 120 inches or ten feet. The width of the hutch and base cabinet will be about 25 inches by approximately 18 inches deep. The common layouts for the organizers are 6 feet to 8 feet or 8 feet to 10 feet. The base cabinet, with or without back, will have three drawers. The hutch, with or without a back panel, will have one adjustable shelf with a thirty pound maximum load that can be placed on the shelf. In addition to the one adjustable shelf, there will be 2 four foot shelves that will mount top left and right of the hutch; these shelves can be cut to fit if needed. Underneath the 2 four foot shelves will be a three foot metal hanging closet rod/pole, with a maximum load of one hundred pounds.
Item 4361, is a cappuccino finish four drawer wood closet organizer. The overall size of the closet organizers is approximate height 72 inches or six feet (floor standing to top) and width up to 120 inches or ten feet. The width of the hutch and base cabinet will be about 25 inches by approximately 18 inches deep. The common layout for the organizer is 6 feet to 8 feet or 8 feet to 10 feet. The base cabinet will have four drawers, with the top two drawers having a depth of 5 inches and the bottom two drawers having a depth of 10 inches. The hutch will have 2 adjustable shelves with a thirty pound max load that can be placed on each shelf. The backside of the base and hutch will be made from thin rubber-wood panels. In addition to the two adjustable shelves, there will be 3 four foot shelves that will mount left and right of the hutch or on the base cabinet; these shelves can be cut to fit if needed. Underneath the 3 four foot shelves will be a four foot metal hanging closet rod/pole, with a maximum load of one hundred pounds.
Item 4352, is a cappuccino finish, off-floor wall mounted, three drawer wood closet organizer. In general the overall size of the off-floor closet organizers would not be above 72 inches or six feet in height (floor standing to top) and width up to 120 inches or ten feet. The width of the hutch and drawers will be about 25 inches, while the depth of the hutch and the drawers outer measurements will be about 15 inches. The common layout for the organizer is 6 feet to 8 feet or 8 feet to 10 feet. The base cabinet will have three drawers, with the top drawer having a depth of 8 inches and the bottom two drawers having a depth of 10 inches. The hutch will have 2 adjustable shelves with a thirty pound max load that can be placed on each shelf. There are no back panels – the wall functions as the back. In addition to the two adjustable shelves, there will be 3 four foot shelves; two of these shelves will mount top left and right of the hutch and one shelf will be adjustable mounting to the side panel of the hutch. These 3 shelves can be cut to fit if needed. Underneath the 3 four foot shelves will be a four foot metal hanging closet rod/pole, with a maximum load of one hundred pounds.
It is suggested by you that the classification for these closet organizer should be Harmonized Tariff Schedule of the United States (HTSUS) Subheading 9403.60.8080, the provision for “Other wood furniture.” In defense of your position you cite numerous binding rulings pertaining to other importers, and research conducted by means of the HTSUS and its Explanatory Notes (ENs). You state that the wooden closet organizers are “commonly used in the bedroom, they are not solely for use there – these organizers can be used within recessed walls, in studio apartments, act as replacements for certain former built-ins, used in entry hallways, used in dressing rooms, used in coat closets, used for media rooms, used in offices, theater, workout and other places.”
The term "bedroom furniture” is not defined in the text of the HTSUS nor the Explanatory Notes to the HTSUS. When terms are not defined, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
Dictionary and encyclopedia means define “bedroom furniture” as furniture intended for use in the bedroom. Further elaboration indicates that bedroom furniture, sometimes called a bedroom set or bedroom suite consists of a group of furniture in a bedroom or sleeping quarters; these groupings include, but are not limited to, beds; wardrobes; dressers (also known as a chest of drawers usually placed in a bedroom); chests; nightstands; armoires; vanities; trunks; and mirrors. It therefore follows that key to defining “bedroom furniture” for tariff purposes is the intent of the item/s to be used in the bedroom at time of import.
Several rulings that you cited, classified dressers, cabinets with drawers, chests, and cupboards with shelves, all made from wood and placed within the bedroom, as wooden furniture of a kind used in a bedroom. Bedroom closets are typically constructed with shelves and poles, and in more contemporary homes drawers were added into closets for purposes of hanging and storing articles of clothing, as well as articles of personal adornment. Recognizing that closet organizers can have uses other than for the bedroom, we turn to the photos of the five items under review, all of which have drawer units and hutches, shelves, and poles indicative for use primarily in the bedroom. Based on the configuration of these organizers to equip a bedroom for storage of personal effects, the classification would be wooden furniture of a kind used in a bedroom.
The applicable subheading for the wooden closet organized will be 9403.50.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in a bedroom; Other; Other; Other.” The rate of duty will be 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division