Furniture; storage cabinets and systems; work benches; printed catalogs; EN 94.03

HQ 953367 April 29, 1993 CLA-2 CO:R:C:M 953367 LTO CATEGORY: Classification TARIFF NO.: 3926.90.90; 4911.10.00; 9403.20.00; 9403.90.80 Mr. Andre Berube Rousseau Metal Inc. C.P., 105, avenue de Gaspe Ouest Saint-Jean-Port-Joli (Quebec), Canada G0R 3G0 RE: Furniture; storage cabinets and systems; work benches; printed catalogs; EN 94.03 Dear Mr. Berube: This is in response to your letter of January 27, 1993, requesting confirmation of your proposed classification of several articles under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The articles in question are as follows: storage cabinets, tool storage components, museum cabinets, modular drawer storage systems, shelving systems, work benches and printed catalogs. The tool storage components include plastic bins and interlocking groove trays. You claim that these articles, with the exception of the printed catalogs, are classifiable under heading 9403, HTSUS, while the catalogs are classifiable under heading 4911, HTSUS. ISSUE: 1. Whether the articles in question, with the exception of the printed catalogs, are classifiable as other furniture under heading 9403, HTSUS. 2. Whether the printed catalogs are classifiable as other printed matter under heading 4911, HTSUS. - 2 - LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." Heading 9403, HTSUS, provides for "[o]ther furniture and parts thereof." The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. EN 94.03, pg. 1578, states that "[t]his heading covers furniture and parts thereof, not covered by the previous headings [emphasis in original]." The heading includes furniture for shops, stores and workshops, such as, shelving units, compartment cupboards and cupboards for tools. Based on the information you have provided, the articles in question, with the exception of the catalogs and the plastic bins, are classifiable within heading 9403, HTSUS. Specifically, the storage cabinets, museum cabinets, modular drawer storage systems, shelving systems and work benches, are classifiable under subheading 9403.20.00, HTSUS, which provides for other metal furniture. The cold rolled steel groove trays (and holders), which are designed to be used solely with the storage systems, if imported separately, are classifiable under subheading 9403.90.80, HTSUS, which provides for metal parts of furniture. It is our opinion that the plastic bins are accessories, rather than parts, and are, therefore, not covered by heading 9403, HTSUS. They are classifiable as other articles of plastics under subheading 3926.90.90, HTSUS. As for the printed catalogs, they are classifiable under subheading 4911.10.00, HTSUS, which provides for other printed matter (trade advertising, commercial catalogs and the like). HOLDING: The metal storage cabinets, museum cabinets, modular drawer storage systems, shelving systems and work benches, are classifiable under subheading 9403.20.00, HTSUS, which provides for other metal furniture. The cold rolled steel groove trays (and holders) are classifiable under subheading 9403.90.80, HTSUS, which provides - 3 - for other metal parts of furniture. The plastic bins are classifiable under subheading 3926.90.90, HTSUS, which provides for other articles of plastics. The printed catalogs are classifiable under subheading 4911.10.00, HTSUS, which provides for "[o]ther printed matter, including printed pictures and photographs . . . [t]rade advertising material, commercial catalogs and the like." Sincerely, John Durant, Director