CLA-2-94:OT:RR:NC:N4:433
Debbie Taylor
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of a mirror from Estonia.
Dear Ms. Taylor:
In your letter dated April 30, 2019, you requested a tariff classification ruling. Illustrative literature and a product description were provided for review.
The Container Store SKU number 10071373, the “Birch Frame Glass Mirror with Metal Brackets,” is a glass mirror with birch wood surrounds and 4 metal brackets designed for affixing to the Elfa standard uprights found in the Elfa Closet System.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States, (HTSUS), constitute the official interpretation of the tariff at the international level. The HTSUS, Chapter 94, Legal Note 2, and 2a provide: “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 of 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: 2(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture.” In the opinion of this office the “Birch Frame Glass Mirror with Metal Brackets” falls within the construct of Chapter 94, Legal Note 2 and 2a.
The term “unit furniture” is not defined in the ENs to the HTSUS, or in Chapter 94, 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). In Storewall, LLC versus the United States, Slip Op. 09-146, Court No.05-00462 dated December 18, 2009, the United States Court of International Trade (CIT), using relevant sources derived the following meaning for the term unit furniture: An item (a) fitted with other pieces to form a larger system or which is itself composed of smaller complementary items, (b) designed to be hung, or fixed to the wall, or stand one on the other or side by side, (c) assembled together in various ways to suit the consumer’s individual needs to hold various objects or articles, and (d) excludes other wall fixtures such as coat, hat and similar racks, key racks, clothes brush hangers, and newspaper racks. Further, the United States Court of Appeals for the Federal Circuit (CAFC), in Storewall, LLC versus the United States also added that unit furniture may be assembled together in various ways to suit the consumer’s individual needs to hold various objects and articles, and it was this versatility and adaptability that was the essence of unit furniture. This office finds the “Birch Frame Glass Mirror with Metal Brackets,” to be a separately presented element of unit furniture of 9403.50, HTSUS, the subheading for “Wooden furniture of a kind used in the bedroom.”
The applicable subheading for the subject merchandise will be 9403.50.9080, 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 the World Wide Web at https://hts.usitc.gov/current.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division