CLA-2-94:OT:RR:NC:N4:433
Geri Davidson
Import Department
The Container Store
500 Freeport Parkway
Coppell, TX 75019-3863
RE: The tariff classification of a wall organizer from China.
Dear Ms. Davidson:
In your letter dated June 29, 2018, you requested a tariff classification ruling. Description and sample were provided. Additional product information was obtained through the website of containerstore.com.
SKU # 10072814 is described on the company website as the Container Store® “Umbra Estique 5-Hook Organizer.” The merchandise concerned is a metal single bin-shelf with an underneath metal bar having five attached wood hook-knobs. The bin-shelf is made of a white, powder coated, solid steel floor; a white, powder coated, steel mesh running along its front and back, and two sides; and is lined at the bottom with a gray velour pad. The item measures 12¾ inches wide by 3¾ inches deep by 3½ inches high, and comes with mounting plate and hardware. This item is marketed as “having wooden-capped hooks to keep keys, dog leashes, caps and jackets within easy reach and a metal bin with soft velour padding which makes a perfect landing area for mail, phones, sunglasses or wallets.”
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
A reading of the Legal Note 2, and 2 (a) and 2 (b) to Chapter 94 of the 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.
Consistent with New York Rulings: N068155 dated July 17, 2009 (hanging closet organizer); N098666 dated April 1, 2010 (hanging sweater organizer; N250164 dated February 25, 2014 (wall storage shelf with knob); and N267511 dated August 24, 2015 (cellar shelf), the “Umbra Estique 5-Hook Organizer” falls within legal note 2 (a) of Chapter 94, HTSUS, as a single shelf presented with supports for mounting to the wall. See also New York ruling N293709 dated February 23, 2018.
The applicable subheading for SKU # 10072814, the Container Store® “Umbra Estique 5-Hook Organizer” will be 9403.20.0050, 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 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 Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division