CLA-2-94:OT:RR:NC:N4:463
Sylvain Pons
LPasse Design
21 Quai de la Paix
Beaucaire, 30300
France
RE: The tariff classification of a wooden chest of drawers from France
Dear Mr. Pons:
This ruling is being issued in reply to your letter dated September 5, 2024, requesting the tariff classification of a wooden chest of drawers. In lieu of samples, pictures and a product description were provided.
The subject article is identified as “Mademoiselle K” chest of drawers. It is a low-slung handmade wooden bedroom-type chest of drawers, or dresser, with three full-width stacked drawers, each with a central leather pull mounted on its top edge. The chest of drawers measures 49.2" (W) x 26.4" (D) x 40.5" (H) and weighs approximately 220 lbs. The exterior is fashioned from recycled freight wagon boards, the drawers are made of new oak and the structure is made from MDF. The chest of drawers is painted a vivid blue and sits atop four metal legs. It is made in France. See image below:
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Classification under the 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. If the goods cannot be classified solely based on 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. In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS. The ENs to Chapter 94 of the HTSUS state, in relevant part, that the term “furniture” means: “(A): Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels…. Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.”
The subject chest of drawers meets this definition of furniture and therefore will be classified as furniture in heading 9403.
The requester provided photos of the subject chest of drawers in a bedroom, and we are of the opinion that it will be used primarily in such a setting. The applicable classification for the “Mademoiselle K” wooden chest of drawers will be subheading 9403.50.9080, HTSUS, which provides for “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other: Other.” The general 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 internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 CFR Part 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 Seth Mazze at [email protected]
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division