CLA-2-94:OT:RR:NC:N4:433
David Armbruster
Import Coordinator
Garden Ridge
19411 Atrium Place
Houston, Texas 77449
RE: The tariff classification of floor standing furniture pieces with drawers from China.
Dear Mr. Armbruster:
In your letter dated November 17, 2009, you requested a tariff classification ruling.
Photo of item 124019370 indicates a floor standing furniture piece having three basket drawers made from woven [Water Hyacinth]. The frame and top of the drawer unit is made of wood and MDF, and is constructed specifically to accept the baskets. The overall dimension of the drawer unit is 17 inches in length, 16 inches in width, and 28 inches in height, while the individual baskets measure approximately 15 inches in length, 14 inches in width, and 8 inches in height.
Photo of item 124019371 indicates a floor standing furniture piece having six basket drawers made from woven [Water Seagrass]. The frame and top of the drawer unit is made of wood and MDF, and is constructed specifically to accept the baskets. The overall dimension of the drawer unit is 25 inches in length, 13 inches in width, and 30 inches in height. One basket drawer measures approximately 22 inches in length, 10 inches in width, and 10 inches in height; two basket drawers measure approximately 11 inches in length, 10 inches in width, and 10 inches in height; and three basket drawers measure approximately 7 inches in length, 10 inches in width, and 10 inches in height.
Photo of item 124019376 indicates a floor standing furniture piece having two basket drawers made from woven [Corn Husk]. The frame and top of the drawer unit is made of wood and MDF, and is constructed specifically to accept the baskets. The overall dimension of the drawer unit is 16 inches in length, 10 inches in width, and 22 inches in height, while the individual baskets measure approximately 13 inches in length, 8 inches in width, and 8 inches in height.
Photo of item 124019377 indicates a floor standing furniture piece having four basket drawers made from woven [Corn Husk]. The frame and top of the drawer unit is made of wood and MDF, and is constructed specifically to accept the baskets. The overall dimension of the drawer unit is 16 inches in length, 10 inches in width, and 40 inches in height, while the individual baskets measure approximately 13 inches in length, 8 inches in width, and 8 inches in height.
You indicate that the four furniture pieces with drawers, pertaining to this ruling, are similar to the storage units in New York Ruling, N064537 dated June 22, 2009, whereas the storage units were held to be classified as “other articles of wood.” We disagree, New York Ruling issued to Garden Ridge, N063740 dated June 12, 2009, for two and four door dresser units, concluded that the classification of such goods was “wooden furniture of a kind used in the bedroom.” Items 124019370 and 124019371 are similar to the dresser units of N063740, and items 124019376 and 124019377 appear to be identical to the two and four drawer dresser units of N063740, except with different item numbers.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may then be applied in order.
GRI 3(b), provides that composite goods (goods made up of different components which are attached to each other to form a practically inseparable whole or separable components provided these components are adapted to one another and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts) are to be classified according to the component that gives the good its essential character.
The Explanatory Notes (ENs) to the HTSUS, specifically “EN VIII to GRI 3(b) of the HTSUS, explains that the factors which determine essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods."
By application of GRI 3(b), the four furniture pieces with drawers are composite goods consisting of wood frames and basket drawers. The essential character of each, of the drawer units, is imparted by the wood frames, as the frames provide the structure for the furniture pieces.
The applicable subheading for the four furniture pieces with drawers, 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 the 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