CLA-2-94:OT:RR:NC:N4:433
Teresa Petz
International Assistant Manager
Hobby Lobby Stores, Inc.
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of furnishings from China.
Dear Ms. Petz:
In your letter dated May 13, 2016, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item number 988907 is the Hobby Lobby, Home Accents, “Shelf w/4 Cup Hooks.” The item is a singular wall shelf organizer made from Medium-density Fibreboard (MDF – engineered wood), having four steel hooks in which to hang four cups. The item’s dimensions are 15-inches wide by approximately 41/8 inches deep by approximately 75/8 tall. This item is painted white and has two keyhole mountings on its backside.
Item number 998468 is the Hobby Lobby, Home Accents, “Wood Wall Shelf w/3 Card Holders.” The item is a singular wall shelf organizer made from MDF, having three zinc card holders. The item’s dimensions are 24-inches wide by approximately 5-inches deep by approximately 2.5-inches tall. This item is painted in a brown wood-tone and has two keyhole mountings on its backside.
Item number 1004555 is the Hobby Lobby, Home Accents, “Wood Shelf w/4 Baskets.” The item is a “four basket shelving unit,” having four iron baskets spaced approximately 1½-inches apart, connected together on a wood plank. The wood plank sits atop of the four baskets and does not function as a shelf. The wood plank’s function is to suspend the four baskets, while providing a decorative accent to the shelving unit.” The wood plank measures 4-foot across and each basket measures at its opening 11-inches across. The baskets are painted black and the plank is painted in a brown wood-tone. This item has two metal hinged-like mountings on its backside.
A reading of the Legal Note 2, and 2 (a) and 2 (b) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), provides: at 2, that the articles (other than parts) referred to in the headings of 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground; at 2 (a) and 2 (b), the following are, however, to be classified in the above 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, and 2 (b) Seats and beds.
Accordingly, it is the opinion of this office that the three items of the merchandise concerned fall within the list of exemplars, specifically “other shelved furniture, including single shelves presented with supports for fixing them to the wall.”
The applicable subheading for item number 988907, “Shelf w/4 Cup Hooks” and item number 998468, “Wood Wall Shelf w/3 Card Holders,” will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wood furniture: Other; Other.” The rate of duty will be free.
The applicable subheading for item number 1004555, the four basket shelving unit, will be 9403.20.0018, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: 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 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 Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division