CLA-2-94:OT:RR:NC:N4:433
Hyomi Kwon
Hecny Brokerage Services, Inc.
147-39 175th Street, Suite 211
Jamaica, NY 11434
RE: The tariff classification of chests, storage cube, and side tables from China.
Dear Mr. Kwon:
In your letter dated May 28, 2019, you requested a tariff classification ruling on behalf of Timothy Oulton Retail USA Corp. Illustrative literature and product descriptions were provided for review.
Item number RH-TTAPF121FPTCAEC, “the Ampleforth Chest LG-Natural Raffia,” is a 50” 4- drawer chest that also opens at the top for extra storage. The chest is constructed of plywood and covered with a rattan mat surface. The chest is accented with leather trim, leather drawer pulls, iron hardware, and the drawers are lined with fabric.
Item number RH-TTMAY150FPTCAEC, “the Mayfair Steamer Trunk DBL Chest-Natural Raffia,” is a 61.75” double 6-drawer chest that also opens at the top for extra storage. The chest is constructed of plywood and covered with a rattan mat surface. The chest is accented with leather trim, leather drawer pulls, iron hardware, and the drawers are lined with fabric.
Item number RH-TTHRW017FPTCAEC, “the Harrow Med Trunk-Natural Raffia,” is a 57.75” 2-drawer chest that also opens at the top for extra storage. The chest is constructed of plywood and covered with a rattan mat surface. The chest is accented with leather trim, leather drawer pulls, iron hardware, and the drawers are lined with fabric.
Item number RH-TTWTS172FPTCAEC, “the Watson Cube-Natural Raffia,” is a 22” storage cube side table. The storage cube is constructed of plywood, covered with a rattan mat surface, and opens at the top. The storage cube is accented with leather trim, iron hardware, and the inside is lined with fabric.
Item number RH-TTSYH172FPTCAEC, “the Stonyhurst Side Tbl LG-Natural Raffia,” is a 26.25” 3-drawer side table. The side table is constructed of plywood and is covered with a rattan mat surface. The side table is accented with leather trim, leather drawer pulls, iron hardware, and the drawers are lined with fabric.
Item number RH-TTJEK127FPZLEMC, “the Globetrekker Chest LG-Pigskin,” is a 40.75” 4-drawer chest that also opens at the top for extra storage. The chest is constructed of plywood and is covered in genuine pigskin and cow leather. The chest is accented with wood trim, leather trim, leather drawer pulls, metal hardware, and the drawers are lined with fabric.
Item number RH-TTJEK103FPZLEMC, “the Globetrekker Chest MED-Pigskin,” is a 41” 3-drawer chest that also opens at the top for extra storage. The chest is constructed of plywood and is covered in genuine pigskin and cow leather. The chest is accented with wood trim, leather trim, leather drawer pulls, metal hardware, and the drawers are lined with fabric.
Item number RH-TTJEK153FPZLEMC, “the Globetrekker Low Chest-Pigskin,” is a 60.5” 2-drawer chest that also opens at the top for extra storage. The chest is constructed of plywood and is covered in genuine pigskin and cow leather. The chest is accented with wood trim, leather trim, leather drawer pulls, metal hardware, and the drawers are lined with fabric.
Item number RH-HHJEK002FPZLEMC, “the Globetrekker 2-drawer side Tbl-Pigskin,” is a 22” 2-drawer side table. The side table is constructed of plywood and is covered in genuine pigskin and cow leather. The side table is accented with wood trim, leather trim, leather drawer pulls, metal hardware, and the drawers are lined with fabric.
Timothy Oulton Retail USA Corp suggests classification in subheading 9403.89.6020 Harmonized Tariff Schedule of the United States, (HTSUS). This office disagrees.
The subject items are composed of different components (plywood, rattan mat, leather, and base metals) and are considered composite goods. The Explanatory Notes (ENs) to the HTSUS, General Rule of Interpretation (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.
Item numbers RH-TTAPF121FPTCAEC, RH-TTMAY150FPTCAEC, RH-TTHRW017FPTCAEC, RH-TTWTS172FPTCAEC, and RH-TTSYH172FPTCAEC are constructed of plywood and covered over with rattan mat. Considering the plywood construction is not visible, the rattan mat creates the visual appeal and aesthetic. Accordingly, the rattan mat covering of the furniture items imparts the essential character.
Item numbers RH-TTJEK127FPZLEMC, RH-TTJEK103FPZLEMC, RH-TTJEK153FPZLEMC, and RH-HHJEK002FPZLEMC are constructed of plywood and covered over with pigskin and leather. Considering the plywood construction is not visible, the pigskin and cow leather create the visual appeal and aesthetic. Accordingly, the pigskin and cow leather covering of the furniture items imparts the essential character.
The applicable subheading for item numbers RH-TTAPF121FPTCAEC, RH-TTMAY150FPTCAEC, RH-TTHRW017FPTCAEC, RH-TTWTS172FPTCAEC, and the RH-TTSYH172FPTCAEC will be 9403.83.0015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Of rattan: Other household.” The rate of duty will be free.
The applicable subheading for item numbers RH-TTJEK127FPZLEMC, RH-TTJEK103FPZLEMC, RH-TTJEK153FPZLEMC, and RH-HHJEK002FPZLEMC will be 9403.89.6015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other Household.” The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 9403.83.0015 and 9403.89.6015, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.83.0015 and 9403.89.6015, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
Company provided information indicates extensive use of wood in the construction of the submitted items and as such, regardless of classification, these items 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/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 them at https://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 https://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 https://aceservices.cbp.dhs.gov/adcvdweb.
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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division