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HQ 084820


September 20, 1989

CLA-2 CO:R:C:G: 084820 DPS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080

Ms. Ann H. Daddario
Ikea, Inc.
Plymouth Commons
Plymouth Meeting, PA 19462

RE: Wood shelves and particle board shelves with metal brackets

Dear Ms. Daddario:

Your letter of May 25, 1989, to our New York office, has been referred to this office for reply concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of the above referenced items imported from Sweden, Denmark, Portugal, Finland, Yugoslavia, West Germany and Czechoslovakia by your company. A sample of the various shelves and brackets was not included with your inquiry; however, illustrations of the subject merchandise as depicted in the 1989 Ikea catalogue were provided.

FACTS:

The merchandise requiring classification consists of five items described as shelving. The items at issue include:

(1) Code EEBE, model no. 456-510-96, described in the 1989 Ikea catalogue at page 189, as a lacquered fiberboard shelf in assorted colors, with measurements of 16x16x9.5 cm. This model is manufactured in both Denmark and Portugal;

(2) Code EEBE, model no. 481-512-96, described in the 1989 Ikea catalogue at page 189, as a lacquered fiberboard shelf in assorted colors, with measurements of 50x25x12.8 cm. This model is manufactured in both Denmark and Portugal;

(3) Code GIT 2, model no. 456-892-09, described in the 1989 Ikea catalogue at page 188, as a bracket shelf of unfinished solid wood, with measurements of 26x23x22 cm. This model is manufactured in Finland and Czechoslovakia;

(4) Code FABIAN, model no. 156-977-10, described in the 1989 Ikea catalogue at the back cover, as a shelf of 16mm particleboard which is coated with a hardwearing grey PVC coating. The shelves are reinforced with edging strips, and brackets of lacquered metal are included. The shelf measures 70x24 cm. This item is manufactured in Sweden, Portugal, and
Yugoslavia; and

(5) Code PAR, model no. 258-103-05, described in the 1989 Ikea catalogue at page 152, as a clear- lacquered solid pine bathroom accessory shelf which measures 60 cm. in length. This shelf is manufactured in Finland, Sweden, West
Germany and Czechoslovakia.

All of the shelving items described above are designed to be mounted on a wall.

ISSUE:

Whether the Ikea wood shelves at issue are the kind of "other shelved furniture" permitted by Note 2 to Chapter 94, classifiable under the tariff provision for other wooden furniture, other, other, in subheading 9403.60.8080, HTSUSA.

LAW & ANALYSIS:

The General Rules for the Interpretation of the Harmonized System (GRI's) govern classification under the Harmonized Tariff Schedule. According to GRI 1, the primary consideration in determining whether merchandise should be classified in a heading should be given to the language of the heading and to any relevant chapter or section notes.

The appropriate subheading for the Ikea tables, if not excluded from headings 9401 to 9403 by Note 2 to Chapter 94, is 9403.60.8080, HTSUSA, the provision for other wooden furniture, other, other. Chapter 94, Note 2, provides, in pertinent part:

The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.

The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:

(a) Cupboards, bookcases, other shelved furniture and unit furniture;

(b) Seats and beds.

Chapter Note 2, set forth above, excludes from headings 9401 to 9403 articles not designed to be placed on the floor or ground, but allows certain exceptions to this exclusion. One of these exceptions, provided in sub-part (a) above, is "other shelved furniture." Consequently, if the Ikea shelving articles meet the definition of "other shelved furniture," they are not barred from classification in heading 9403 by Note 2 to Chapter 94, and should be properly classified as other wooden furniture, other, other, under subheading 9403.60.8080, HTSUSA.

In a previous Headquarters Ruling, HQ 083435, issued on April 21, 1989, Customs ruled that the term "other shelved furniture" is subject to at least two interpretations. The first requires that an item which is in and of itself "furniture," have the additional feature of being equipped, fitted or otherwise furnished with shelves, to be "shelved furniture." The second interpretation of the term "shelved furniture" includes furniture that is itself no more than a shelf in the definition of "shelved furniture." The exceptions to the exclusion of Note 2 are intended to allow classification under headings 9401 to 9403 of shelf-type furniture and modular or unit-type furniture, all of which are intended to be supported by walls or placed on other furniture rather than placed on the floor or ground. In HQ 083435, Customs ruled that the latter interpretation of the term "shelved furniture," which includes furniture which is itself no more than a shelf, is the correct interpretation.

In accordance with our decision in HQ 083435, the subject shelving designed to be supported by walls, constitutes "shelved furniture" for tariff purposes.

HOLDING:

The Ikea wood shelves described above are classifiable as other wooden furniture, other, other, under subheading 9403.60.8080, HTSUSA. Items classified under this subheading are subject to a duty rate of 2.5 percent ad valorem.

Please be advised that items classified under this subheading, which are manufactured in Czechoslovakia, are subject to the Column 2 rate of duty, which, in this case is 40 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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