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NY K85591




May 25, 2004
CLA-2-44:RR:NC:2:230 K85591

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Rita Pitts
Dillard’s, Inc.
1600 Cantrell
Little Rock, AR 72201

RE: The tariff classification of wooden wall shelves and cabinets from China

Dear Ms. Pitts:

In your letter dated April 26, 2004 you requested a tariff classification ruling on four styles of wall shelves and cabinets. Photographs were submitted.

Style # A14296-2 is a wooden wall hanging cabinet made of medium density fiberboard (MDF). The cabinet features two wooden doors with fabric covers. In addition, it has three wooden pegs underneath. The measurements of the cabinet are stated to be 24” L x 6-½” W x 13-¾” H.

Style # MDL8402-1 is a wooden wall hanging shelf made of MDF. The shelf has a flat top and three wooden hooks underneath. The hooks are shaped in either a butterfly, a fish or a flower design. The shelf measures 15-13/16” L x 3-7/8” W x 6-13/16” H.

Style # MDL9002-1 is a wooden wall hanging shelf made of MDF. The shelf has a flat top, a support bar underneath and star cutouts on each end. Its measurements are 24” L x 7” W x 7” H.

Style # MDL9402-1 is a wooden wall hanging shelf made of MDF. The shelf has a flat top and three divided compartments underneath. In addition, it has a wooden rod on the bottom. Its measurements are 24” L x 12-¼” W x 8” H.

You believe that the above styles of wall shelves and cabinets should be classified as wood furniture in subheading 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS). Further, you inquired, what the determining factor is in the classification of articles of wood vs. wood furniture.

Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes.

Chapter Note 2 of chapter 94, HTSUS, states:

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 on the wall or to stand one on the other:

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

(b) Seats and beds.

The term “other shelved furniture” is interpreted to mean only articles which are furniture similar to cupboards and bookcases, in that they are substantial articles having the essential characteristic that they are used to equip a home, office, etc, and incorporate shelves in their construction. Note HQ ruling 088958 of June 18, 1991, concerning wall hanging shelves and the scope of the term ”other shelved furniture.”

The subject four styles of wall shelves and cabinets do not have the character of furniture, in that they are not substantial articles used to equip a home, similar to bookcases and cupboards. Rather, they have the character of small furnishing goods of wood.

The applicable subheading for the four styles of wall shelves and cabinets, style #’s A14296-2, MDL8402-1, MDL9002-1 and MDL9402-1, will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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