CLA-2-94:OT:RR:E:NC:SP:233
Mr. Quinn O’Rourke
North Pacific Group, Inc.
10200 SW Greenburg Road
Portland, OR 97223
RE: The tariff classification of bathroom vanities and mirrors from China.
Dear Mr. O’Rourke:
In your letter dated March 20, 2008, you requested a tariff classification ruling.
Photographs and descriptions have been provided for wooden bath vanities and mirrors. There are twenty styles at issue, with the difference being design and wood type. The ruling request concerns vanity style number E-5 which includes mirror style number E-5M. The vanity measures 59.5 inches wide by 20 inches deep and 36 inches high. Two wood-framed mirrors come with the vanity, both of which measure 31 inches wide by 2.5 inches deep and 38 inches high. The vanity unit with the stone countertop and sinks will be shipped with the two mirrors. The mirrors are packaged separately, in order to avoid damage, but are shipped together to be installed in the bathroom. Since the mirror is not connected to the vanity, it will be considered separately for classification purposes.
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRI's]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.
Inasmuch as the vanity is a composite good [wood, stone, porcelain] its classification is governed by GRI 3(b), HTSUS, which reads as follows:
3. When, by application of rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
Composite goods are classifiable as if they consisted of the component which gives them their essential character. In general, essential character has been construed to mean the attribute which strongly marks or serves to distinguish what an article is that which is indispensable to the structure, core, or condition of the article. In addition, EN VIII to GRI 3(b), at page 4, provides further factors which help determine the essential character of goods. It reads, as follows:
(VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example be determined by the nature of the materials or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
You have provided information about the product including a breakdown of materials. It is our observation that the wood component plays a more important role in the use of the product than the stone countertop or porcelain sink. Consequently, it is our opinion that the wood imparts the essential character to the bathroom vanity.
The applicable subheading for the mirrors will be 7009.92.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Glass mirrors...other: framed: over 929 square centimeters in reflecting area”. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the bathroom vanities will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other: Other, other”. The rate of duty will be free.
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”).
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/.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division