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HQ 967357




December 22, 2004

RR:CR:GC 967357 RSD

CATEGORY: CLASSIFICATION

TARIFF NO: 9403.50.9080

Mr. Dennis Morse
BDP International Inc.
2721 Walker Avenue, N.W.
Grand Rapids, Michigan 49504

RE: Tariff Classification of Manchester Mission Television Cabinet

Dear Mr. Morse:

This is in response to your letter dated August 31, 2004, on behalf of Meijer Distribution Inc., concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of an article identified as a Manchester Mission Television cabinet. Specifically, you request reconsideration of NY R00708 dated August 25, 2004. Accompanying your submission were pictures of the television cabinet as well as other wooden furniture pieces in the Mission line of bedroom furniture.

FACTS:

The merchandise under consideration is an article identified as a wooden television cabinet that is often referred to as an armoire. You call the product the Manchester Mission HEC. It measures 56 5/8” H x 43 ½” W x 22” D. At the bottom of the cabinet there are two drawers that can be used to store items such as DVDs or VCR cassettes. The cabinet also has two doors and a shelf that can accommodate a television and other electronic equipment such as a stereo, VCR or DVD player. The cabinet’s inner height is 36¼.” Photographs that were submitted show that the television cabinet is in the same mission style as a nightstand, a dresser and a chest of drawers. No picture of the inside of the television cabinet was submitted. In NY R00708, Customs and Border Protection (CBP) classified the article in subheading 9403.50.90 as wooden furniture of a type used in the bedroom.

ISSUE:

Whether the Manchester HEC is classified in subheading 9403.50.90, HTSUS, as wooden furniture of a type used in the bedroom?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the GRIs.

When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. Customs believes the ENs should always be consulted. See, T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUS provisions under consideration are as follows:

9403 Other furniture and parts thereof:

9403.50 Wooden furniture of a kind used in the bedroom:

Other:

9403.50.90 Other.

9403.60 Other wooden furniture:

9403.60.80 Other.

The central issue in this case is whether that the Manchester HEC should be considered bedroom furniture that is classified in subheading 9403.50, HTSUS. You contend that NY R00708 was incorrect in classifying the HEC as bedroom furniture in subheading 9403.50.80, HTSUS, because it can and will be used in rooms other than bedrooms. However, you have not provided any evidence or analysis to support this statement. In your letter you do concede that the HEC could be used in a bedroom. We note that neither the HTSUS nor the ENs provide a definition for the term bedroom furniture. In addition, the HTSUS and the ENs do not provide a description or an explanation that would give guidance to determine which furniture products are considered bedroom furniture

In order to obtain some guidance on what kind of furniture would be used in the bedroom, we have reviewed several web sites that sell furniture and note that wooden television cabinets or amoires similar to the television cabinet under consideration are promoted and advertised for use in a bedroom. (See the following web links where furniture is sold: http://store.prepacmediaspinners.com/so2ardc.html, http://www.cjhomeandoffice.com/37131.html, http://www.webmall2000.net/home/dc3359.asp).

Significantly, the other pictures that were submitted with the picture of the television cabinet are pictures of typical bedroom furniture pieces, a nightstand, a dresser, and a chest of drawers. All these furniture pieces are in the same mission style as the television cabinet under consideration, and they are clearly intended for use in a bedroom. The fact that the pieces have consecutive vendor code numbers supports the view that all these items are intended to be used together as a bedroom set. Although a consumer may be able to buy the individual pieces of furniture separately, it does not negate that the four pieces of furniture are meant for use together as a bedroom set. Moreover, while some individuals may choose to use the television cabinet in a room other than a bedroom, it is still a piece of furniture that is sold as part of what normally would be considered a bedroom set. This indicates that the television cabinet is intended for use in a bedroom. Therefore, in the absence of any evidence to the contrary, we conclude that NY R00708 was correct in holding that the Manchester Mission HEC under review should be considered bedroom furniture which is classified in subheading 9403.50, HTSUS, as wooden furniture of a type used in the bedroom.

HOLDING:

The Manchester HEC is classified in subheading 9403.50.9080, HTSUS as: Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other. at the column one, general rate which is free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.

EFFECT ON OTHER RULINGS:

NY R00708 dated August 31, 2004, is affirmed.

Sincerely,


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