CLA-2-94:OT:RR:NC:N4:433
James P. Wann
Dimensions Furniture
341 Gradle Drive
Carmel, IN 46032
RE: The tariff classification of a dresser from China.
Dear Mr. Wann:
In your letter dated July 10, 2018, you requested a tariff classification ruling. Description, illustrative literature and photographs were provided.
The merchandise under consideration is described as item number 9995D “Dresser.” As depicted, the item is a metal framed dresser with four drawers and a tempered glass tabletop.
The four-drawer dresser is made of Multi-density Fiberboard (MDF) and plywood, and is covered over on the top, sides, back and front in shagreen vinyl. A tempered glass piece fits on top of the dresser with eight silicone pads to prevent slippage. The dresser with four-drawers is supported by a steel base frame (“steel-framework”) consisting of two finished legs and four support crossbars made of 1” square metal tubing in a brass color, with a powder coated finish. The two end pieces of the metal frame each have two wooden panels completely covered over in shagreen vinyl. The item measures 56 inches wide by 18.5 inches deep by 30 inches high, and has a net weight of approximately 291 pounds. This dresser is shipped in unassembled condition with all of its hardware, packed in two corrugated cardboard Kraft shipping cartons.
Company provided information indicates that the cost of the steel components significantly exceeds the cost of the MDF (engineered wood) and plywood components; however, the weight of the MDF and plywood components significantly exceeds the weight of the steel components. The cost of the MDF and plywood components and the cost of the vinyl components are nearly identical to each other, while the weight of the wood components is significantly higher than that of the vinyl components. The weight of the tempered glass is significantly higher than the steel components and vinyl components; however, the cost of the tempered glass is significantly lower than the steel components, wood components and vinyl components.
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.
The dresser is composed of different components (wood, steel, glass and vinyl) and is considered a composite good. The Explanatory Notes (ENs) to the HTSUS, GRI 3 (b) (VIII), state: “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
In the United States Court of International Trade, The Home Depot, U.S.A., Inc., v. the United States, Slip Op. 06-49, Court No. 00-00061, dated April 7, 2006, the Court considered all factors in evidence to determine essential character and that these factors were to be reviewed as a whole. See Slip Op. 06-49, for a listing of factors reviewed. Consistent with The Home Depot case, we will consider all facts as presented, assign weight to those facts, and if possible decide which of the constituent materials or components impart the essential character to the item referenced above.
We recognize that the cost of the steel components is significantly higher than the cost of the wood components, vinyl coverings and glass tabletop, yet the “steel-framework” is largely overshadowed by the vinyl covered wood drawers and vinyl covered wood side panels. We further recognize the significant weight of the wood components over that of the glass tabletop, steel components and vinyl coverings, yet all of the wood components are covered over in vinyl coverings. Although there is a significant lower difference in the cost of the wood components and vinyl coverings when compared against the steel components, the wood components and vinyl coverings remain appreciable to the steel components. Because the wood components are not visible, they do not impart the essential character to the dresser. Moreover, the glass tabletop serves as a covering over the top of the dresser and does not impart the essential character to the dresser.
In this particular instance, the steel-framework supporting the four vinyl covered drawers does not overly contribute to the ornateness of the dresser unit, nor to the purchaser’s appeal of the furniture piece. We acknowledge that the wood components are necessary in the forming of the four drawers, however it is the visible, four vinyl covered drawers which highly contribute to the ornateness of the dresser and to the purchaser’s appeal of the furniture piece. Based on the totality of essential character factors, it is our opinion that the vinyl coverings of the four drawers impart the essential character to the dresser.
The applicable subheading for item number 9995D, “Dresser,” will be 9403.70.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other: Other household.” 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.
Company provided information indicates extensive use of wood in the construction of the dresser, which is an essential structural component of the dresser, and as such, regardless of classification, this item may be subject to Antidumping Duties (AD) under the Department of Commerce case number A-570-890, the investigation for wooden bedroom furniture from China. See “Notice of Amended Final Determination and Antidumping Order in the Antidumping Duty Investigation of Wooden Bedroom Furniture dated February 2, 2005.” Written decisions regarding the scope of AD and Countervailing Duties (CVD) orders 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 (CBP).
You can contact the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce at http://trade.gov/enforcement/ (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” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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