Protest for Further Review 0712-8-000190, office work stations, screens, wood furniture, parts of wood furniture

HQ 083028 June 8, 1990 CLA-2 CO:R:C:G 083028 JMH CATEGORY: Classification TARIFF NO.: 727.35 District Director U.S. Customs Service 127 North Water St. Ogdensburg, NY 13669 RE: Protest for Further Review 0712-8-000190, office work stations, screens, wood furniture, parts of wood furniture Dear Sir: The following is our decision regarding the Protest for Further Review No. 0712-8-000190, dated October 17, 1988. At issue is the classification under the Tariff Schedules of the United States ("TSUS") of certain basic units of office work stations. FACTS: The articles in question are three models of basic units used with office work stations imported from Canada by Biltrite Nightingale. The three models are the Regency, Opta and Panel Form basic units. Each of these basic units has a back panel, two smaller side panels and a work surface that lies horizontally between the three panels. The pieces are imported and sold together. The importer believes that the basic units should be classified as wood furniture in item 727.35, TSUS. Headquarters Ruling Letter 078497 ("HQ 078497"), dated October 3, 1986, viewed these basic units as panels and classified them as wood screens in item 206.67, TSUS. HQ 078497 was issued to Elite/Biltrite and concerned the same basic units as the subject protest. Upon entry, the basic units were classified under item 206.67 as wood screens, in accordance with HQ 078497. -2- ISSUE: Whether the Regency, Opta and Panel Form basic units are "Wood blinds, shutters, screens, and shades, all the foregoing, with or without hardware...Other..." under item 206.67, TSUS, or "Furniture, and parts thereof, not specifically provided for...Of wood...Furniture other than chairs..." under item 727.35, TSUS. LAW AND ANALYSIS: Schedule 7, Part 4, Subpart A, headnote 1(v), TSUS, excludes "blinds, shutters, curtains, screens and shades" from classification within that portion of the TSUS. (emphasis added). Therefore, if the basic units are screens, the units cannot be classified as furniture. A screen is a wall. In cases of office work stations, a screen is usually a moveable wall. Such a wall is also commonly known as a divider, panel or partition. Office dividers, panels or partitions have been consistently classified as screens. However, office partitions are vertical articles of varying widths and heights without any appendages to them. See Headquarters Ruling Letter 080045, dated August 8, 1988, Headquarters Ruling Letter 051940, dated June 14, 1977, and Headquarters Ruling Letter 065376, dated October 6, 1980. It is the opinion of this office that the basic units in question are more than screens. The panels support a table top. The panels and horizontal surface are imported and sold together. The basic units not only divide or partition office work space, but provide a surface upon which work may be performed. That the work surface, an appendage, was included with the back and side panels of the basic unit was not evident in HQ 078497. Since the basic units are more than screens, they are not excluded from Schedule 7. The basic units are properly classified as "Furniture, and parts thereof, not specifically provided for...Of wood...Furniture other than chairs..." under item 727.35, TSUS. HQ 078497 is revoked, in accordance with Customs Regulation 177.9(d), 19 C.F.R. 177.9(d) (1989). HOLDING: The Regency, Opta and Panel Form basic units are more than screens. They are properly classified as "Furniture, and parts thereof, not specifically provided for...Of wood...Furniture other than chairs..." under item 727.35, TSUS. HQ 078497 is revoked, in accordance with Customs Regulation 177.9(d), 19 C.F.R. 177.9(d) (1989). -3- The protest should be granted. A copy of this decision should be attached to the Form 19 Notice of Action for the protest. Sincerely, John Durant, Director Commercial Rulings Division