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HQ 965594

December 9, 2002

CLA-2 RR:CR:TE 965594 RH

CATEGORY: CLASSIFICATION

TARIFF NOS.: 4421.90.9840l 9403.90.7000

Port Director
U.S. Customs Service
110 South 4th Street
Minneapolis, MN 55401

RE: Protest Number 3501-02-100005; Heading 4421; Heading 9403; Parts of Furniture; Mouldings

Dear Sir:

This is in reply to your memorandum of April 1, 2002, forwarding protest number 3501-02-100005 to our office for review.

The law firm of Rodrigues, O’Donnell, Fuerst, Gonzales & Williams filed the protest on behalf of Shinyei Corporation of American against the classification and liquidation of various entries of merchandise claimed to be wooden furniture parts under subheading 4421.90.9840 of the Harmonized Tariff Schedule of the United States (HTSUS), as other articles of wood.

Customs liquidated the entries under protest on November 23 and December 7, 2001, and the protest was timely filed on February 11, 2002.

Review of the protest is warranted pursuant to 19 CFR §§174.24 and 174.25.

FACTS:

The protestant states that Shinyei Corporation manufactures partially finished alder wood parts which function as drawer front panels or furniture moldings used exclusively in the manufacture of furniture items such as dressers, dresser mirrors, nightstands, armoires and entertainment centers. The parts are made according to specifications and shop drawings provided by its customers, Ashley Furniture Industries, Inc.

The protestant submitted four samples of wooden ”parts” along with Ashley shop drawings, and two pages from Ashley’s internet website catalog depicting furniture in which these parts are incorporated.

`Exhibit 2 is invoiced as item B227-6801 and is described as a drawer panel for a bedroom set. The sample consists of a wood panel measuring approximately 8” wide by 30” long by ¾” thick. It is composed of edge-glued lumber strips. The panel is continuously shaped on the surface along the edges and ends with a tapered hollow profile. In addition, the edges are beveled.

Exhibit 4 is invoiced as item B227-8012 and described as a dresser mirror frame molding. The sample is a wood board measuring approximately 3” wide by 44” long by ¾” thick. It is composed of edge-glued lumber strips. It is continuously shaped along one edge with a bullnose profile on the front and a rabbet cut on the back. The ends are square cut.

Exhibit 3 is invoiced as item B227-6984 and described as a tip front molding for a bedroom set. According to the photograph, it is a piece of wood continuously shaped with a profile along the length on the face. The profile shape is continued around the ends. The molding is stated to be 120 mm wide by 892 mm long by 25 mm thick and consists of edge-glued lumber strips.

Exhibit 5 is invoiced as item B227-8012 and described as a front base molding for an entertainment center. The photograph shows it to be a piece of wood continuously shaped with a profile along the length on the face. The profile shape continues along the ends. It is 38 mm wide and consists of one solid piece of wood.

The protestant argues that he merchandise is classifiable under subheading 9403.90.7000, HTSUS, as furniture parts.

ISSUE:

Is the merchandise classified as artilces of wood under

LAW AND ANALYSIS:

Classification of goods under the HTSUS 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. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

Customs classified the merchandise under subheading 4412..

Additional U.S. Rule of Interpretation 1(c) reads:

In the absence of special language or context which otherwise requires—
a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory;

Additionally, the Explanatory Notes (EN’s) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the nomenclature at the international level. The EN’s are not legally binding. However, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the EN’s when interpreting the HTSUS.

The protestant claims that the wood pieces in question are classifiable under heading 9403, HTSUS, which provides for “Other furniture and parts thereof.” First, counsel maintains that the articles have the essential character of finished furniture parts because they have been advanced in condition beyond mere materials and are dedicated to and commercially fit for use only as furniture parts.

While counsel notes that theoretically the goods could be used for other than furniture parts, i.e., as baseboard moldings, he states that such a sue would not be commercially viable because of their relatively short lengths or finished elements such as the molded ends which would have to be eliminated for such a use thereby actually deducting form the commercial value of the part.

Citing GRI 2(a) to support the claim that the wood pieces are parts of furniture, the protestant argues that the articles have the essential character of finished furniture parts because they have been advanced in condition beyond mere materials and are dedicated to and commercially fit for use only as furniture parts.

Citing several cases under the TSUS, counsel a4gues that the wood pieces are so far advanced toward the finished form and beyond the stage of mere materials that they clearly possess the elementary form and substance, if not the virtually compleete form and substance, of the finished articles. As an example, counsel states that, as evidenced in an Ashley catalog, the particular furniture part is instantly recognizable in the finished furniture.

Counsel further argues that the wood pieces in question are so far advanced toward the finished form that they are exclusively dedicated to and commercially fir for the manufacture of finished furniture parts.

Counsel states that although “theoretically” the wooden pieces could be used for purposes other than furniture parts, such as baseboard moldings, such a use would not be commercially viable because of their relatively short lengths or molded ends which would have to be eliminated for such a use thereby deducting from the commercial value of the part.

Exh. 1. The protestant manufacture the wood pieces according to specifications and shop drawings provided by its customer, Ashley Furniture Industries, Inc. Ashley designs all of these parts exclusively for use as parts in its furniture.

We agree with the protestant that the “drawer panels” are classifiable under heading 9403, HTSUS, as parts of furniture. We note, however, that under the 2002 tariff which was amended to include “wood ..”, the “drawer panels” are classifiable, eo nomine, under heading 4409, HTSUS, as

The protestant also argues that the Chapter and Explanatory Notes support classification of the wood in question as parts of furniture.

Note 1(o) to Chapter 44, HTSUS, provides that “articles of chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings) . . .HTSUS.

The General EN to Chapter 44, HTSUS, read, in relevant part:

This Chapter covers manufactured wood, semi-finished products of wood and, in general, articles of wood.

These products may be grouped broadly as follows:

(2) Sawn, chipped, sliced, peeled, planed, sanded, end-jointed, e.g., finger-jointed by a process whereby shorter pieces of wood are glued together end to end, with joints resembling interlaced fingers, in order to obtain a greater length of wood) and continuously shaped wood (headings 44.07 to 44.09).

Additionally, the EN to heading 4409, HTSUS, reads, in relevant part, that the heading covers:

Moulded wood (also known as mouldings or beading), i.e., strips of wood shaped to various contours (obtained mechanically ore by hand), such as are used for the manufacture of picture frames, decoration of walls, furniture, doors and other carpentry or joinery.

Wooden strips of a kind clearly identifiable for incorporation in an article of furniture, such as notched strips for cupboard and bookcase shelves, etc., are excluded (heading 94.03).

Referring to the above note, counsel points out that even if an article of wood can be considered a molding, it cannot be classified in heading 4409, HTSUS, as a wood molding if it is “clearly identifiable” for incorporation into furniture.

We disagree. The mirror frame molding as imported is continuously shaped along one edge. It has not been worked on the ends or otherwise processed. It is only recognizable as a molding. It should be noted that if the moldings were miter cut or otherwise processed in such a manner so as to be recognizable as an unassembled mirror frame, it would be classifiable in subheading 4414.00.0000, HTSUS, as wooden frames for paintings, photographs, mirrors or similar objects.

The top front molding and front base molding are wood shaped along the face and ends. After importation, the shaped ends will be mitered to form a joint with adjacent molding.

Unlike the examples listed in the EN, i.e. notched strips for cupboard and bookcase shelves, which are cutout to receive the shelves, the instant wood pieces have no features that clearly identify them as an article of furniture. The protestant’s argument that the products are solely used as furniture parts and that a parts provision is more specific than a basket provision is without merit since we find that the products are not clearly identifiable as furniture parts in the condition as imported.

Finally, the protestant argues that Customs rulings support classification of the articles as parts of furniture. Counsel cites four rulings to support the claim that the articles are parts of furniture: In HQ 954220, dated July 27, 1993 (parts of kitchen cabinets); NY C89570, dated July 9j, 1998 (wooden table parts); NY 867075, dated October 8, 1991 (doorslides) and HQ 957811, dated July 19, 1995 (console parts).

In the rulings cited by counsel, the products classified in heading 9403 were worked in a manner that dedicated them for use as furniture. For example, the table parts of C89570 were shaped, sanded and bored prior to importation. In HQ 957811, the laminated wood automobile console classified in heading 8708 was molded to the shape of the console and had cutouts for the automobile instruments.

As stated above, the instant merchandise has no features, such as cutouts, holes, miter cuts, notches, etc. which identify it as a part of furniture. Accordingly, we find that Customs correctly classified XXX and XXXx under heaidng 4421, HTUS.

NIS CITES NY h84102; h89479 AND e84399.

HOLDING:

The mirror frame molding (item B227-8012) and the top front molding (item B227-6984) consist of edge-glued or edge-jointed lumber and are classifiable in subheading 4421.90.9840, HTSUS, as other articles of wood. The drawer panels are classifiable under subheading 9403.90.7000, HTSUS, as other furniture parts of wood.

At the time of entry of the subject merchandise, softwood lumber first manufactured into a product classifiable in subheadings 4407.10.00, 4409.10,10, 4409.10,20 or 4409.10.90 of the HTSUS in the provinces of Ontario, Quebec, British Columbia, or Alberta required that the Government of Canada issue a permit and collect appropriate fees. The imported merchandise is classifiable under subheading 4409.10.90, HTSUS, and therefore the permit information is required.

In accordance with section 3A(11)(b) of Customs Directive Number 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 30 days from the date of this letter.

Thirty days from the date of the decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel, and to the public on the Customs Home Page of the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

Myles B Harmon, Acting Director
Commercial Rulings Division

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See also:

• Tariff No.: 4407.10.00 - Coniferous wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm
• Tariff No.: 4409.10.90 - Coniferous wood, other than siding, flooring, moldings or dowel rod, continuously shaped along any of its edges or faces but not on its ends
• Tariff No.: 4414.00.00 - Wooden frames for paintings, photographs, mirrors or similar objects
• Tariff No.: 4421.90.98 - Articles of wood, nesoi
• Tariff No.: 9403.90.70 - Parts of furniture (o/than seats or o/than of 9402), of wood