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 Mr. Genc:
In your letter dated May 13, 2016, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you.
Item 335851 is described by your company as an “Iron Wall Bottle/Towel Holder with basket.” The depicted sample indicates a metal, three tiered towel hanging rack with basket shelf. The three tiered towel hanging rack with basket shelf has a rusted, antique misty-green finish, and has an oval metal placard which reads in part “Savonnerie Française A L’Extrait De Son 1921.” The retaken overall dimensions based on the sample are 9.8 inches wide and 32.5 inches high with the mounted basket shelf being 10 inches wide and 8 inches deep. The three sets of hooks for the towels are 4.5 inches deep at their center furthest points and spaced 9.75 inches wide at their center furthest points. The item is stated to be suitable for home use. This item comes with opposite side keyhole mountings for affixing to the wall.
Item 1119189 is described by your company as a “Wood Shelf with Pipes.” The depicted sample indicates a five bin wooden shelf organizer with two decorative metal pipe-like fittings, one fitting per opposite side. Soldered to each of the fittings is a circular mounting plate for affixing to the wall. The shelf is not forward facing like a cubby organizer, but rather forms the bottom of each of the five bins, allowing objects to be placed within. The specified dimensions are 23.42 inches long by 5.98 inches wide by 3.93 inches high. The item is stated to be suitable for home or office use.
Item 1119478 is describe by your company as the “White Spice Shelf.” The depicted sample indicates a three tiered wooden shelved rack suitable for organizing spices. The bottom shelf has a front decorative face-plate made of wood to prevent the spices from falling off the shelf, and the middle and top shelf each have a dowel bar made of wood to prevent the spices from falling off their respective shelf. The specified dimensions are 10.04 inches long by 4.13 wide by 16.1 inches high. The item is stated to be suitable for home use. This item comes with opposite side mountings and fittings for affixing to the wall.
Item 5701115 is described by your company as a “Wood Shelf with Wire Baskets.” The depicted sample indicates a four wire basket, shelved rack mounted to a decorative wooden shutter panel. The bottom of each wire basket forms a shelf and with its two sides allows objects to be placed upon it. For each of the four wire baskets, the shutter panel forms no part of the shelf. The shutter panel is simply a decorative backdrop and mounting for the four wire basket shelves. The overall specified dimensions are incorrect as the four wire basket shelved rack is vertically positioned on the wall and not horizontally flat. The retaken overall dimensions based on the sample are 9.45 inches wide and 35.46 inches high with the mounted basket shelves each being 8.15 inches wide and 4 inches deep. The item is stated to be suitable for home or office use. This item comes with opposite side mountings and fittings for affixing to the wall.
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. As the wine shelf unit falls within the list of exemplars of Legal Note 2 (a), the product is classified in heading 9403, HTSUS, the provision for other furniture.
In general to be classified as furniture, the merchandise concerned must be of the type to fit and equip establishments with movable articles used in the readiness of an area for purposes of supporting various human activities. Yet, the criteria is not absolute and is not dispositive for concluding that articles are classified as furniture without coming to terms with Legal Note 2, and 2 (a) and 2 (b) to Chapter 94, HTSUS. The merchandise concerned appears to fulfill the criteria of being used in the home and/or office, is mobile, and ministers to individuals or people requiring the organizing of objects. Besides fulfilling the criteria above, we note that all of the items of the merchandise concerned have either a shelf or shelves and are designed to be affixed to the wall. All of the items of the merchandise concerned appear to be commonly referred to as racks, nevertheless, in the opinion of this office, the merchandise concerned fulfils the limited exceptions to being floor or ground standing as stipulated in Legal Note 2 and 2 (a) to Chapter 94, HTSUS, by being of the class or kind of articles designated “shelved furniture,” and as such the items are classifiable in heading 9403, HTSUS.
The applicable subheading for item numbers 335851 and 5701115 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.
The applicable subheading for item number 1119478 will be 9403.40.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the Kitchen: Other: Other: Other.” The rate of duty will be free.
The applicable subheading for item number 1119189 will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: 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