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HQ 954346


November 10, 1993

CLA-2 CO:R:C:F 954346 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9590

Mr. Bill Jerome
Vice President
H.A. & J.L. Wood, Inc.
Customs Broker
Pembina, ND 58271

RE: Plastic Drawer Designed for Mounting in Leg/Knee Area of Existing Furniture

Dear Mr. Jerome:

This is in reference to your letter of May 10, 1993, to our New York Seaport Area Office on behalf of R & D Group of Calgary, Alberta, Canada, regarding an item referred to as a "Pelican Drawer." Your request was referred to this office for consideration.

FACTS:

The item under consideration is described as an office drawer for storage of files and/or personal items. It is securable and designed for mounting in the leg/knee area of existing furniture. It is constructed of high-impact polystyrene and is designed for storage purposes. The mounting brackets are comprised of full length die formed steel with epoxy/polyester thermoflush finish. The sides are made of full extension 3800 series accuride ball-bearing drawer slides. The front consists of cold-molded flexible polyurethane with rust proof metal core. The file bars are constructed of powder coated steel rods with a fully integrated key-core removable cam lock system. The dimensions are 19- 1/4 inches wide, 23-3/4 inches long, with a 2-1/4 inch height at its front and a 10 inch height at its rear.

ISSUE:

Is the subject "Pelican Drawer" a part of furniture classifiable in subheading 9403.90.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRI's are applied, taken in order.

The inquirer suggests that the article should be classified in subheading 9403.90.5000, HTSUSA, since it is designed for mounting to existing furniture and cannot function on its own. It becomes an integral part of the furniture to which it is attached.

Heading 94.03, which includes the above subheading, covers furniture and parts thereof. It includes furniture for general use and furniture for special uses. Subheading 9403.90, HTSUSA, provides for parts of such furniture. The explanatory notes to the Harmonized System which represents the opinion of the international classification experts provides guidance as to what the term furniture mean for the purposes of chapter 94, HTSUSA. It states that the term "furniture" means:

(A) Any "movable" article (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 purposes, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals, dentists' surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport...

Based thereon and the description of the article, we believe that the article may be installed on a desk (furniture) for use. We, however, do not believe that it could be considered to be a part of the furniture on which it is installed. As noted in the Second College Edition, The American Heritage Dictionary, a part is a portion, division, or segment of a whole; piece. While the article may enhance the use of a desk it does not constitute a part thereof. A desk may be otherwise complete and usable without the installation of the subject article. Further, the installation of the article on a desk does not make an incomplete desk any more complete. It is not essential for one to use a desk. We, therefore, do not believe that the article is a part of furniture. Accordingly, we believe that the article should be classified in accordance with its composition.

Since the article is primarily composed of plastic, we referred to chapter 39. We gave consideration to classification under subheading 3926.10.0000, HTSUSA, as other articles of plastics...office and schools supplies. This seemed somewhat logical since the drawer will be attached to an office desk and used in an office setting. Also, we have classified desk top and drawer organizers in that subheading.

However, since the articles classified in that provision have been finished articles rather than parts or accessories of other articles, we have concluded that an accessory drawer which becomes permanently attached to a desk is not the type of article included in the term "office supplies."

Since the drawer is not included in the articles specifically enumerated in the various subheadings of chapter 39 we have concluded that it would be appropriate to classify the article in subheading 3926.90.9590, HTSUSA, the provision for other articles of plastics, other, other.

HOLDING:

A plastic drawer designed to hold files and personal items and to be mounted in the leg/knee area of a desk is classifiable in subheading 3926.90.9590, HTSUSA, and is subject to a general rate of duty of 5.3 percent ad valorem.

An article so classified, the product of Canada, is, in accordance with General Note 3(c)(vii)(B), HTSUSA, eligible for a - 4 -
special rate of duty of 2.6 percent ad valorem, upon compliance with the provision of the United States - Canada Free Trade Agreement (CFTA) and section 10.301 et seq., Customs Regulations (19 CFR 10.301 et seq.).

Sincerely,

John Durant, Director
Commercial Rulings Division

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