Rack, wood hat;

HQ 088975 May 28, 1991 CLA-2 CO:R:C:M 088975 DFC CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Patricia Blasdel Ikea, Inc. Plymouth Commons Plymouth Meeting, Pa. 19462 RE: Rack, wood hat; Dear Ms. Blasdel: In a letter dated February 13, 1991, you inquired as to the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a Fagerli hat rack manufactured in Romania. A sample, article no. 882-742-76, was submitted for examination. FACTS: The sample is a wood hat rack with a wood knob board. It measures 31-1/4" W x 12-3/4" D x 11-3/4" H. ISSUE: Is the wood hat rack considered furniture for tariff purposes? 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. -2- Legal Note (LN) 2 to Chapter 94, HTSUSA, reads as follows: 2. 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 to the wall or to stand one on the other: (a) Cupboards, bookcases, other shelved furniture and unit furniture; (b) Seats and beds. The Explanatory Notes (EN's) are the official interpretation of the Harmonized System (HS) at the international level. General EN's (A) and (B) to Chapter 94 read as follows: For the purposes of this Chapter the term "furniture" means: (A) Any "movable" articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, . . . . (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. -3- The General EN's to Chapter 94 at page 1574 make it clear that the instant wood hat rack is not classifiable under Chapter 94. They read in pertinent part as follows: Except for the goods referred to in subparagraph (B) above, the term "furniture" does not apply to articles used as furniture but designed for placing on other furniture or shelves or for hanging on walls or from the ceiling. It therefore follows that this Chapter does not cover other wall fixtures such as coat, hat and similar racks, nor furnishings such as radiator screens. Similarly, the chapter excludes the following types of goods not designed for placing on the floor: small articles of cabinet-work and small furnishing goods of wood (heading 44.20), and office equipment. . . . Further, EN 2 to heading 44.20 reads as follows: The heading includes: (2) Articles of wooden furniture other than those of Chapter 94 (see the General Explanatory Note to that Chapter). This heading therefore covers such goods as coat or hat racks, clothes brush hangers, letter trays for office use, ashtrays, pen-trays and ink stands. In view of the foregoing, it is our position that the Fagerli wood hat rack is classifiable under subheading 4420.90.8000, HTSUSA, as wooden articles of furniture not falling within Chapter 94, other, other. HOLDING: The Fegerli wood hat rack, article no. 882-742-76, is dutiable at the rate of 5.1 percent ad valorem under subheading 4420.90.8000, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division 6cc AD NY Seaport 1cc Larry Mushinske NY Seaport 1cc Paul Garretto NY Seaport 1cc DD Baltimore 1cc DD Phila 1cc DD Los Angeles 1cc Legal Reference cahill library/peh 088975