CLA-2-94:OT:RR:NC:N4:433
Matthew George Williams
Senior Vice President
LF Products
3015 Ravenswood Road, Suite 102
Fort Lauderdale, FL 33312
RE: The tariff classification of a vanity and stool from China.
Dear Mr. Williams:
In your letter dated August 2, 2016, you requested a tariff classification ruling. Illustrative literature was provided.
The merchandise concerned is identified as the “Bridge Street – emily – Bathroom Vanity Set.” The floor standing vanity is chiefly composed of wood and has a partial flip top with a mirror on its underside. The stool has a wood frame with an upholstered seat. The vanity measures 36.2-inches in width by 17.8-inches in depth by 30.8-inches in height and the stool measures 15.5-inches in width by 13.5-inches in depth by 18.6-inches in height. The illustrative literature indicates that the vanity table (dressing table) and stool are a coordinated grouping having shared design features, and are put up together primarily for the sitting and application of makeup, as well as the storage of that makeup.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). For tariff purposes, the vanity and stool are to be classified as set, with the essential character of the set imparted by the wooden vanity table. It is the vanity table that will be used to apply one’s makeup and store one’s makeup, while the stool simply provides comfort. See EN X to the General Rules of Interpretation (GRIs), HTSUS.
Although the item is titled and called a “Bathroom Vanity Set,” the photo in the illustrative literature does not demonstrate that the vanity table is principally used in the bathroom. The vanity table in the photo is placed against a flat wall with two pictures hung above it, which indicates that the merchandise concerned can be used in a bedroom or that of a large size bathroom. More often than not, vanity tables are placed in bedrooms due to the limited size of bathrooms. In absence of principal use data to the contrary, the merchandise concerned will be classified as bedroom furniture.
The applicable subheading for the “Bridge Street – emily – Bathroom Vanity Set” 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 https://hts.usitc.gov/current.
Wooden bedroom furniture from China is subject to Antidumping Duties (AD) under the Department of Commerce case number A-570-890. The merchandise concerned may be subject to antidumping duties as the written description of the goods within the AD Order is dispositive over that of the name of the good or the assignment of the HTSUS classification number to the good. Written decisions regarding the scope of AD Orders and Countervailing Duties (CVD) are issued by the Enforcement and Compliance office in the International Trade Administration of 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://trade.gov/enforcement/ (click on “Contact Us”). For 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” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation
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