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HQ 950246





November 22, 1991

CLA-2 CO:R:C:M 950246 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.80;

Ms. Jeanne Thompson
Ikea Wholesale, Inc.,
Plymouth Commons,
Plymouth Meeting, PA 19462

RE: Furniture, unit, wall

Dear Ms. Thompson:

In a letter dated July 19, 1991, you inquired as to the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of the EXCELLENS wall unit produced in Poland. Descriptive literature was submitted for examination.

FACTS:

Each of the wall units consist of four upper sections nos. 537.312.10, 337.313.10, 737.311.10, and 937.310.10 and three base cabinets nos. 537.307.10, 137.309.10 and 737.306.10. These seven components are imported separately and the upper sections cannot be used without the base cabinets. They are specially designed to stand one on the other.

The specifications for the no. 113 upper section no. 537.312.10, with four divided shelves, wood,, white, are width 113 cm (44-1/4"), depth 32 cm (12-1/2"), height 118 cm (46-1/4"). For the no. 113 B3 upper section, no. 337.313.10, with six divided shelves, wood, white, are width 113 cm (44-1/4"), depth 32 cm (12-1/2"), height 118 cm (46-1/4"). For the no. 113V upper glass-door cabinet, no. 737.311.10, with six divided shelves, wood, white, are width 113 cm (44-1/4"), depth 32 cm (12-1/2"), height 118 cm (46-1/4"). For the no. 57V glass-door cabinet, no.937.310.10, with three shelves, wood, white, are width 57 cm

ISSUE:

Are the upper sections of these wall units classifiable as parts of furniture rather than as furniture?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) to the HTSUSA, although not dispositive, should be looked to for the proper interpretation of the HTSUSA. See 54 FR 35128 (August 23, 1989). General (EN) (4)(B)(i) to Chapter 94, HTSUSA, at page 1574, reads as follows:

For the purposes of this Chapter, the term 'furniture' means:

(B) The following:

(i) Cupboards, bookcases, other shelved furniture and unit furniture, designed to be hung, to be fixed to the wall or to stand one on the other or side by side, for holding various objects or articles (books, crockery, kitchen utensils, glassware, linen, medicaments, toilet articles, radio or television receivers, ornaments, etc.) and separately presented elements of unit furniture.

Heading 9403, HTSUSA, covers furniture and parts thereof. The EN to heading 9403, at page 1578, provides that "[t]his heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show-cases, tables, telephone stands, writing-desks, escritoires, book-cases, and other shelved furniture, etc.), and also furniture for special uses."

Subheading 9403.60.80, HTSUSA, provides for other wooden furniture, other. Subheading 9403.90.70, HTSUSA, provides for other furniture and parts thereof, other, of wood.

Under the Tariff Schedules of the United States, the predecessor to the HTSUS, the upper sections of wall units which were dependent on the base sections and could not function on their own were classified as parts of furniture rather than as furniture. However, noting the above-cited EN, it is our opinion
that the upper sections, even though not capable of use without the base cabinets, are separately presented elements of unit furniture which are designed to stand one on the other. Consequently, classification of these upper sections under subheading 9403.60.80, HTSUSA, as other wooden furniture, other is appropriate.

The base cabinets are also classifiable under subheading 9403.60.80, HTSUSA, as other wooden furniture, other.

HOLDING:

The upper sections are dutiable at the rate of 2.5 percent ad valorem under subheading 9403.60.80, HTSUSA,

The base sections are dutiable at the rate of 2.5 percent ad valorem under subheading 9403.60.80, HTSUSA.

Sincerely,

John Durant, Director
Commercial Rulings Division


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